TeamMate ESG advertising banner 2023

Internal audit leadership

Leadership of the internal audit function requires courage, innovation and resilience. All internal auditors have a responsibility to support leaders by applying the IPPF, championing new ideas and promoting the profession.

The guidance and resources on this page should be considered as a start point to your learning journey.

IPPF links | GuidanceAdditional resources | Relevant position papers 

Audit charterAudit strategy | Benchmarking |Coordination and integrated assuranceEstablishing a function | Innovation 
QAIP and performance management | Reporting | ResourcingRisk-based audit planning | Small functions 

Main IPPF links

Core principles 

1. Demonstrates integrity.
2. Demonstrates competence and due professional care.
3. Is objective and free from undue influence (independent).
4. Aligns with the strategies, objectives, and risks of the organization.
5. Is appropriately positioned and adequately resourced.
6. Demonstrates quality and continuous improvement.
7.Communicates effectively.
8. Provides risk-based assurance.
9. Is insightful, proactive, and future-focused.
10. mPromotes organisational improvement.

 Core principles (2019)

1000 Purpose, Authority and Responsibility  Implementation guidance
1010 Recognising mandatory guidance in the internal audit charter  Implementation guidance
1300 Quality Assurance and Improvement Programme (QAIP)  Implementation guidance (2015)
2000 series Managing the internal audit activity  Implementation guidance


Audit Charter (1000, 1010) 

Chartered IIA
Model audit committee charter (2017) Internal audit charter (2017) Operational responsibilities (2014)
How internal audit works with the audit committee  
IIA Global 
Appoint, perform and evaluate (2010) Model internal audit activity charter (2017)  Independence and objectivity (2019)

Audit strategy (best practice)

Chartered IIA
Preparing an internal audit strategy (2012) Writing an internal audit strategy (2021)
Internal audit manual (2014) Internal audit document retention (2014) Internal audit risk register (2019)
Whistleblowing - a role for IA (2023)    
IIA Global 
Demonstrating the core principles (2019) The role of IA in ERM (2009) Roles in organisational governance (2009)


Chartered IIA Benchmarking ( 2022) Global IIA North American Benchmarking (2023)  

Coordination and integrated assurance (2050)

Chartered IIA
Mapping assurance (2012) AAP - role of internal audit (2009) How to facilitate creation of AAP
Coordination of assurance services (2016) Risk management and IA (2017) Working with stakeholders
IA's relationship with regulators (2021) Dealing with regulators (2021)
IIA Global 
Developing an assurance map (2012) Risk management and assurance (2012) IA and the second line of defense (2016)
IA and other assurance providers (2011) Internal Audit and Risk Management (IIA Australia)  

Establishing a function

Chartered IIA
When to establish IA activity? How to set up a new IA activity (2019) Resourcing models (2024)
Global audit portfolio (2020)

Innovation and developing a function

Chartered IIA
Agile internal audit (2009) Whistleblowing - a role for IA (2023)  Auditing as part of a joint venture (2024)
Raising the profile of internal audit (2017) Using IA software (2015) Future proofing internal audit (2018)
Impact of digitisation on IA (2017) Lean auditing (2015) Continuous auditing (2019)
IA in the digital age part 1 (Deloitte/IAF) (2019) IA in the digital age part 2 (Deloitte/IAF) (2020) IA in the digital age part 3 (Deloitte/IAF) (2020)
IIA Global 
Agility and innovation (2009) Agile internal audit (2009) Integrating a data-driven approach (2009)
Internal audit in the age of disruption (2009) Audit team transformation (2009) Approaches to IA upskilling (2009)
Remote auditing  

QAIP and performance management (1300)

Chartered IIA
Quality and improvement (2015) IA performance management (2017) Quality and international standards
CAE performance appraisal CAE independence assessment Tips for measuring internal audit (2019) 
Quality and internal audit (2015) Conduct culture of an IA function (2021) External quality assessments (2016)
Improving audit efficiency (2019) Why audits take longer (2015) IAs accepting gifts and hospitality
Audit methodology (2020) Supervising an audit engagement (2016) File review (2019)
IIA Global 
Defining the value of internal audit (2020)    

Reporting (2060)

Chartered IIA
Preparing for your annual internal audit opinion (2019) How internal audit works with the audit committee 
Internal audit in non-financial and integrated reporting Integrated reporting
IIA Global 
Formulating and expressing IA opinions (2009) Interaction with the board (2011)

Resourcing internal audit (2030)

Chartered IIA
Developing audit competencies (2009) Managing a dispersed team (2010) Secondments (2014)
Training and development   Resourcing internal audit (2024)  
IIA Global 
IPPF for professional services (2016) The role of IA in resourcing (2009) Optimising talent management (2009)

Risk-based audit planning (2010)

Chartered IIA
Annual IA coverage plans (2013) Production of the audit plan (2013) Risk maturity assessment (2019)
Audit universe (2020) IT audit universe (2015) Risk and prioritisation of IA work
Effective risk based internal audit (2015) Risk based internal auditing (2013) Benefits and drawbacks of RBIA (2013)
Glossary of RBIA terminology  
IIA Global 
Developing a risk based IA audit plan (2013) Internal audit's role in ESG reporting

Small internal audit functions

Chartered IIA
Assisting small internal audit activities (2019) Ensuring quality in the smallest IA activities​ (2019)
Whistleblowing - a role for IA (2023)  
IIA Global and other 
Assisting small internal audit activities (2013) Analytics: good practices for (smaller) internal audit functions (IIA nl) (2009)

Additional resources 

Codes of practice | Sector specific and applicable in the UK 

Harnessing the power of internal audit | Demonstrating the value of internal audit to an organisation

Board briefings | Coverage of broad topics designed for audit committees and internal auditors

Need help to find what you are looking for? ask the resources team

Chartered IIA Position Papers

The functional relationship between audit committee chairs and chief audit executives (2009)
Risk management and internal audit | A combined function
Internal audit’s relationship with external audit
Internal audit and whistleblowing
The rotation of heads of audit (2017)

Content reviewed: 31 January 2024