TeamMate ESG advertising banner 2023

Global insights

Key briefs, insights, tools and resources reproduced here from IIA Global.          

Membership of IIA UK and Ireland also enables access all content on the IIA Global website

Tone at the Top is a bi-monthly publication from IIA Global, a quick-read newsletter that provides executive management, boards of directors, and audit committees with concise information on establishing the appropriate tone at the top concerning governance-related topics such as ethics, risk management, and corporate culture.

How to audit | Technical skills | ESG - environmental, social, governance | Internal audit leadership

What's new?

2023 Find out how the IPPF is evolving to meet the needs of internal auditors today

Global Risk in Focus 2024

How to audit...

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.

(Crisis management) Strategic public asset protection

Learn the vital importance of strategic public assets within public sector entities responsible for cross or inter-government response in the event of disasters.

Rethinking preparedness: pandemics and cybersecurity

 Questions your internal audit activity should ask.

Are we ready? It’s Time for Internal Audit to Focus  on Resilience Amid Extreme Change

Key insights for the volatility of 2022 and beyond

Auditing culture - A hard look at the soft stuff

A concise, informative guide.

Data ethics

Where does internal audit fit.

Managing the business risk of fraud  

A practical guide.

 (Health and Safety) 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 brand through stakeholder support.

Auditing social media

Adding value by improving governance.

IT digital and cyber

Artificial intelligence (part 1)

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 2)

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

Artificial intelligence – auditing framework, practical applications (part 3)

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

Cloud security, insider threats, and third-party risks

Ten questions internal auditors should be prepared to answer.

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.  

Integrating a data driven approach

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

Four steps to starting internal audit's data analytics journey

A Global Knowledge Brief on demystifying the world of data analytics. 

Data privacy

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

5G and the 4th Industrial Revolution – Part I

5G and the 4th Industrial Revolution - Part II

I - potential issues with 5G and preparing for impacts 

II - examining one of the most influential and disruptive technological advancements of the 21st century.  

Moving internal audit into the digital age

Part 1 - methodology for leveraging automation
Part 2 - auditing automation
Part 3 - scaling automation capabilities 

IIA Global Data Analytics

From data strategy, to governance and practical questions to consider

Actions to increase Data Analytics ROI


Technical skills

Effective working papers - learning the basics

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

Remote auditing

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

Internal audit competencies

​Understanding and building competencies for success.

Assessing Internal Audit Competency: Minding the Gaps to Maximise Insights

Insights from the Internal Audit Foundation Premier Global Research Study 2021

Data Analytics

From data strategy, to governance and practical questions to consider

Internal control and Transformation

Helping internal auditors think about internal control in organisations undergoing transformation 

GRC Non-financial risks (part 1) - Redefining risk appetite

GRC Non-financial risks (part 2) - Quantifying

The Remote Auditor - Challenges, Opportunities and New Ways of Working

The AI revolution - for internal audit (2023)

Global Risk in Focus 2024 


ESG - environment, social, governance

  Internal audit's role in ESG reporting

Insight and practical advice for sustainability reporting.

ESG Landscape Part 1: Understanding ESG Reporting Standards in 2022 and Beyond

ESG Landscape Part 2: Implementation, reporting, and internal audit’s role

ESG Landscape Part 3: Evaluating ESG Risks


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.

Climate action: implications for internal audit

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

India's environment crisis

A case for third party audits and a comprehensive environmental programme.


Human trafficking and slavery

Internal auditing's role in transparency.


Understanding the effects of diversity and inclusion on organisations

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

Board Engagement on ESG

This knowledge brief examines some of the elements involved in governance and why boards must take an active role in leading organisations to long term sustainable value.

Internal audit and external audit

Distinctive roles in organisational governance.

Internal Audit and Compliance: Clarity and collaboration for stronger governance

This paper is designed to help bring clarity to the complexities around important questions pertaining to the relationship between internal audit and compliance; avoiding confusion, gaps, and unnecessary duplication. Clear understanding is essential, collaboration is strongly encouraged, and the independence of internal audit is fundamentally important.

Internal audit leadership

 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.

Agile internal audit

Leading practices on the journey to becoming agile.

Innovative approach to audit reports

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

From conformance to ambition

Applying the internal audit ambition model for QAIP and benchmarking.

Internal audit in the age of disruption

Find out why internal audit is a key asset in helping organisations to harness the power of disruption.

Top risks faced by chief audit executives (2018)

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

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

Essential skills that support innovation and agility are in short supply. How can chief audit executives help develop these critical skills in their staff members?

Optimising talent management in an evolving audit landscape

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

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. 

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.

2022 Premier Global Research Internal Audit: A Global View

Internal Audit: A Global View is The IIA’s first major global survey of practitioners in recent years to map and benchmark developments in the profession.

Internal Audit in a Post-COVID World Part 1: Talent Management

This Global Knowledge Brief, the first of three to examine the pandemic’s longer-term impact on risk, looks at talent management in a post-COVID environment. What emerges is a picture of employers struggling to define a new equilibrium that embraces work-life flexibility to attract and retain top talent while maintaining productivity, resilience, and innovation in a rapidly changing world.

Internal Audit in a Post-COVID World Part 2: Supply Chain

This Global Knowledge Brief offers insight into what actions could be taken in the face of supply chain risks, and how the role of internal audit in supply chain risk management might evolve. 

Content reviewed: 24 May 2024