Archive

Explore our technical guidance archive. 

Corporate killing

Find out how to mitigate health and safety risks and avoid possible prosecution in light of the Corporate Manslaughter and Corporate Homicide Act 2007.

Accounts receivable

Understand accounts receivable and the risks to look for when auditing this area.

Travel and expenses

Travel and expenses is an area where the damage to reputation can have a high impact. Discover why.

Research report: Embedding effective internal audit in the FS sector

How is the Institute's financial services code being implemented? Read this progress report to find out how.

 Performance management

Unlock how to plan an internal audit of your organisation's performance management procedures.

Recruitment and selection

Discover how to conduct an internal audit of your organisation's recruitment and selection procedures.

Reward and recognition

Some initial considerations and ideas to help internal auditors think about their objectives and such.

Talent management

Read how to conduct an internal audit of your organisation's talent management procedures.

Training and development

Find out how plan an internal audit of your organisation's training and development procedures.

Marketing

Discover how to plan an internal audit of marketing. 

Conducting an interview – top tips

Our top tips on how to conduct an effective interview - a vital internal audit skill.

 Delivering internal audit findings

Internal auditors need to communicate the results of their engagements clearly. These simple steps will help.

Meeting stakeholder expectations – top tips

Tips to help you develop good working relationships with your stakeholders.

Working papers – top tips

Our top tips on how to effectively capture the evidence you record during an audit.

Accepting gifts and hospitality

Guidance on what internal auditors should do in relation to accepting gifts and hospitality.

Coaching

Learn how coaching can be used to develop professional competencies in your internal audit team. 

Communication skills

Deal with internal audit stakeholders more effectively and convince senior managers to do things differently.

How to write in plain English

Insights into how to make your writing accessible, clear and punchy. 

Developing audit competencies

See how risk based auditing, combined with professional qualifications, have given internal audit a much wider remit.

Difficult clients

Some tips and suggestions to help you engage with difficult clients.

Mentoring

Things to consider when deciding whether to implement mentoring to develop your team's professional competences.

Presentation skills – top tips

Our tips to help make presenting more enjoyable and effective.

Assisting small internal audit activities – top tips

A summary of issues small internal audit teams may face, plus tips and advice to guide small internal audit activities. 

Internal audit document retention

Understand which internal audit documents, both paper based and electronic, should be retained.

Internal audit manual – you asked us

Read our extended reply to a technical helpline question on what should be included in an internal audit manual.

Managing a dispersed team

Learn how to manage internal auditors who are in different locations.

Measuring internal audit effectiveness and efficiency

Our quick guide to setting the right measures for effective performance management of the internal audit team.

Models of effective internal audit

This report consists of a set of case studies showing how organisations in the private and public sectors have chosen to deliver internal audit in different ways.

Operational responsibilities – you asked us

Should a HIA take on responsibility for operational departments? Your technical questions answered.

Secondments

Discover various ways in which the internal audit function can be resourced including the use of secondments.

Using internal audit software – top tips

Top tips on what to consider as part of the preparation and planning process when looking for audit software.

Financial services guidance:  Basis for conclusions

Discover issues raised by respondents to a consultation paper, and the rationale for the recommendations included in the final guidance.

Content reviewed: 11 October 2019