Global insights

Explore crucial knowledge briefs, perspectives and insights tools and resources from IIA Global, designed to support internal auditors.

Auditing business functions

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.

Crisis resilience

Crisis resilience is the ability to resist, react to and recover from a devastating disruption. This article explores how internal audit can help their organisation move from crisis aware to crisis resilient.

Delivering internal audit

Effective working papers - learning the basics

This knowledge brief discusses how effective working papers are essential to the success of the internal audit activity.

Agility and innovation

This global perspectives and insights report defines what it means to be agile and innovative in today's marketplace and how the two are interdependent.

Integrating a data driven approach

Learn the basics of building data analytics into the internal audit methodology.

Innovative approach to audit reports

Learn about an innovative approach to developing audit reports for operational and implementation audits.

Agile internal audit

Leading practices on the journey to becoming agile

Internal audit competencies

​Understanding and building competencies for success. 

Internal audit and external audit

Distinctive roles in organisational governance

2021 North American Pulse of Internal Audit: Many Sides of Crisis | Full Report | Summary

Explores the disparity in opportunities that the pandemic has produced and its harmful effects.

Access prior year reports



Remote Auditing

Benefits and challenges of remote auditing and the skills needed by internal auditors

Ethics, values and culture 

Fourth wave environmentalism: reducing harmful exposures

An overview of the Environmental Defence Fund’s (EDF) introduction of the Fourth Wave of Environmentalism, that provides internal auditors with information on how environmental issues impact organisations and their roles.

Crisis resilience

Crisis resilience is the ability to resist, react to and recover from a devastating disruption. This article explores how internal audit can help their organisation move from crisis aware to crisis resilient.

Audits reimagined

As internal audit risks continue to increase — especially in the EHS arena — stakeholders are looking to internal audit for a more proactive approach to risk.

Reducing enterprise risk

Protecting your brand through stakeholder support.

India's environment crisis

A case for third party audits and a comprehensive environmental programme

Climate action: implications for internal audit

Internal audit needs to be aware of the actions, risks and opportunities associated with climate change.

Human trafficking and slavery

Internal auditing's role in transparency.

Managing the business risk of fraud  

A practical guide.

Understanding the effects of diversity and inclusion on organisations

How diversity impacts the workplace and affects productivity and organisational value.

Internal audit's role in ESG reporting

Insight and practical advice for sustainability reporting 

Auditing culture - A hard look at the soft stuff

A concise, informative guide


IT auditing and cyber security

Cloud security, insider threats, and third-party risks

Ten questions internal auditors should be prepared to answer. 

Artificial intelligence

This report on Artificial Intelligence (AI) is part one of a three-part series, and outlines five critical and distinct internal audit activities related to AI. 

Artificial intelligence – auditing framework, practical applications (part A)

This document describes the Framework's components and elements, and provides practical recommendations for implementation. 

Artificial intelligence – auditing framework, practical applications (part B)

Learn the mechanics of AI, including risks and opportunities, with the third and final part of IIA Global's series on the subject.  

Data analytics mandate - Part I

Balancing all the requests of your internal business units is vital for the success of your internal audit data analytics function. Learn how to build a data analytics function that enhances audit service delivery.


Data analytics mandate - Part II

Part II dives into the strategies, tools, and tactics for building a comprehensive data analytics programme that can deliver enhanced audit services. 


Good practices for (smaller) internal audit functions

This analytics report from IIA Netherlands seeks to provide practical applications of analytics, particularly smaller internal audit functions by assessing experiences, needs and leading analytical practices.


Integrating a data driven approach

Learn the basics of building data analytics into the internal audit methodology.

Internal audit in the age of disruption

By focusing on assurance, engaging with subject-matter experts, investing in training and disruptive technologies, putting new technologies to work, and providing insight into emerging risks and opportunities, internal audit may be seen as a key asset in helping the organisation to harness the power of disruption.

5G and the 4th Industrial Revolution – Part I

Part one of a two-part series, looks at keys issues that are bound to arise once 5G is a reality. The report seeks to prepare organisations for the potential impacts of 5G so they can proactively address the issues.


5G and the 4th Industrial Revolution - Part II

Building on Part I this report continues the important examination of what could be one of the most influential and disruptive technological advancements of the 21st Century.

Auditing social media

Adding value by improving governance.

International data privacy day

 Questions your internal audit activity should ask to determine if your organisation is properly addressing data privacy.

 Rethinking preparedness: pandemics and cybersecurity

 Questions your internal audit activity should ask.

Data ethics

Where does internal audit fit


Managing internal audit

Audit team transformation

Learn additional strategies to retain talent by using talent to its fullest, and build a talent pipeline of multi-generational, multi-departmental sources to create “audit team transformation”.

Approaches to upskilling for internal audit

Innovative thinking, communication, technology, and other skills that support innovation and agility are in short supply. How can chief audit executives help develop these critical skills in their staff members?

From conformance to ambition

Applying the internal audit ambition model 

Solving key challenges in a small audit group

Insight into the ways small audit functions can meet challenges by making the most of their resources.

Optimising talent management in an evolving audit landscape

The evolving challenges organisations are facing when trying to recruit and retain top internal audit talent.

Top risks faced by chief audit executives

Learn how to effectively manage the top five risks that chief audit executives face.

Content reviewed: 18 October 2021