Governance is the combination of processes and structures that the board puts in place to inform, direct, manage and monitor the activities of an organisation to achievement its objectives.
The guidance and resources on this page should be considered as a start point to your learning journey.
IPPF links | Guidance | Additional resources | Relevant position papers
Audit committees | Board effectiveness | Culture | Fraud | Governance | Reporting | Three lines model
Main IPPF links
4. Aligns with the strategies, objectives, and risks of the organization.
8. Provides risk-based assurance.
9. Is insightful, proactive, and future-focused.
10. Promotes organisational improvement.
|| Implementation guidance
Board briefings | Access briefings on a range of topics.
Board briefings are designed for internal auditors to share with their audit committee, board and senior executives.
Reporting - public information such as annual reports
Three lines model - please note the word 'defence' is no longer used, we are updating guidance
Codes of practice | Financial services, private and third sector
Harnessing the power of internal audit | A good corporate governance guide for audit committees and directors
Chartered IIA Position Papers
The rotation of heads of audit
Relationship between audit committee chairs and chief audit executives
Internal audit's relationship with external audit
Internal audit and whistleblowing
The three lines of defence
Internal audit and corrupt practices
The role of internal audit in enterprise-wide risk management
Content reviewed: 24 December 2021