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Technical blog

Liz blog

Auditing culture – why do good companies go bad?

Things are still going wrong with organisational cultures. Liz highlights the institute's work in this area and the tools that can help you audit culture.

9 February


Investors in supermarkets and internal audit – what’s the connection?

The FRC's Reporting Lab has published a report on disclosures on commercial income and supplier relationships.  See why investors need to pay attention to internal audit.

27 January


Modern slavery statements

Internal auditors in large organisations need to start thinking about preparing their statements.

17 January


Latest IIA survey results - new year, new insight?

The 2016 HIA annual survey results are to be published soon.  Here is a sneak preview.

10 January


Major cyber breach or just theft?

The latest cyber breach has hit the headlines, this time affecting mobile operator Three. Find out what it means for your internal audit function.

28 November


UK Government launches £1.9bn cyber security strategy

The UK Government has launched a cyber security strategy.  Find out what it means for your internal audit function.

2 November


The new anti-bribery standard – A big step towards tackling corruption

A new Standard has been launched (effective October 2016), which builds on the exisiting anti-bribery legislation, to help eradicate bribery across the globe.  What does this mean for your internal audit function?

1 November


Modern slavery - are you helping to protect your organisation's reputation?

As internal auditors there is an expectation that we will challenge our organisations to comply with all relevant legislation so Modern Slavery and Human Trafficking is part of internal audits role to ‘protect’ our organisation.

17 October


Auditing culture - the clock is ticking

As the clock ticks internal auditors across all sectors and in all sizes of organisations need to start thinking about culture. In particular, what level of assurance is required by the board and audit commitee that the culture is appropriate.

7 October


Wells Fargo: what happens when all three lines of defence fail?

The US bank has been fined $185m for an outrageous scam involving some 5,300 members of staff. In successive order, line management, the corporate risk-management function, and finally, internal audit must all have collapsed for the scandal to take place.

19 September


Standards: towards conformance

The latest CBOK report shares findings from the latest Internal Audit Practitioner Survey on the usage of, and conformance with, the standards by practitioners around the world.

1 September


Fitness and propriety: the next topic for internal audit?

More and more regulators are introducing a 'fitness and propriety' requirement. Could the general principles of F&P be adapted by internal auditors to promote high standards of behaviour and competence?

30 August


Sage announces data breach, shares drop 3.9%

Data protection compliance is very much on internal audit's radar – and with good reason, when you consider the recent Sage incident.

16 August


Is the retail sector unclear about role of internal audit?

According to a recent survey internal auditors are still seen as the enemy by some in the retail sector. Such a negative attitude could render the function useless. But is this really the experience of our members in the sector?

5 August


IIA Standards board meeting in New York

Last week I was at the Standards board meeting to share my thoughts and the thoughts of members on the revisions to the Standards proposed by IIA Global earlier this year. 

28 July 


Cyber security – a parliamentary report

A parliamentary report drafted in response to the TalkTalk data breach inquiry was released this month. It recommends several tough new corporate measures on the protection of personal data online. Several of them are of particular note to internal auditors.

15 July


Content reviewed: 9 February 2017