 As part of The IIA’s commitment to being the global voice of the internal audit profession, we respond to select exposure drafts and thought leadership disseminated by regulatory and standard-setting bodies around the world. Taking a stance on matters affecting not only internal audit, but also cost-effective governance, risk management, and control in organizations, The IIA recently provided feedback on the International Integrated Reporting Council’s (IIRC) paper Assurance on <IR>: An Introduction to the Discussion.
The IIA provided comments and insights on internal audit’s role in <IR> and drew comparisons between <IR>’s potential to break down silos and lead to innovation to the IIA’s Three Lines of Defense Position Paper. Additionally, the response outlined three critical roles IA can provide in supporting reliability and credibility of <IR>. Read the paper of IIRC here. Read the IIA’s full response here. | 
