Auditing business functions

While organisations have different objectives, strategies and risks, there is a generic range of functions and subject areas that apply to most organisations.

Internal auditors will at some time or another review most if not all of these functions and subjects, depending upon the level of change in the organisation and the emerging risk profile.

They are not specific to a sector or type of organisation but hopefully they will help you decide how to approach a review of a particular function or subject area as they highlight the key objectives and risks.

Over time we will provide guides on all of these areas, keeping them up to date as events and circumstances change.

Global knowledge brief

Strategic public asset protection

Learn the vital importance of strategic public assets (SPAs), and the role of internal audit within public sector entities that are responsible for cross or inter-government response and recovery of SPAs in the event of natural or man-made disasters or threats.

Published: February 2019


Global perspectives and insights

Crisis resilience

Crisis resilience is the ability to resist, react to and recover from a devastating disruption - terrorism attack, earthquake, product contamination, system failure - and modify an environment to increase security and sustainability. Events of this magnitude provide a profound threat to an organisation's future. This article explores how internal audit can help their organisation move from crisis aware to crisis resilient.

Published: July 2017



Content reviewed: 5 March 2019
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