Actualiteit

Knowledgeable and competent resources within internal audit are needed to ensure assurance and advisory work are performed in alignment with the organization’s expectations and in conformance with widely accepted principles and standards. Careful and thoughtful consideration should be given to partially or fully outsourcing the internal audit activity.  

Deloitte heeft een wereldwijde survey uitgevoerd naar de staat van de IAF, waarbij met name gekeken is naar de functies met de grootste impact en invloed in hun organisatie. Het rapport biedt elke IAF een spiegel om te kijken op welke punten verdere innovatie zou kunnen plaatsvinden. Innovatie van de IAF is een ‘must’ gegeven de veranderingen en innovaties die in de organisaties zelf plaatsvinden. Daarbij blijkt dat IAF’s die een grote impact (menen te) hebben, relatief sterk innoveren. Innovaties die worden besproken betreffen zowel de aard en scope van de audits, de werkmethoden die worden gehanteerd als de sourcing van de functie. Concrete topics zijn bijvoorbeeld het gebruik van data analytics en Robotic Process Automation (RPA), agile werken en het auditen van cyber risico’s en cultuur.

Businesses around the globe recognise that transformation is necessary to survive. Digital transformation brings promise — and uncertainty — to organisations. As companies commit to and make progress with digital transformation, many are looking squarely at their internal audit team to provide guidance and insight along the journey. In Volume XIV of Protiviti’s Internal Auditing Around the World, we take a closer look at internal auditors’ challenges and opportunities as they help to support the business through digital transformation.

Even the most well-prepared audit plans need to be flexible. The 2018 Global Risk Report outlines the top risks faced by CAEs: Talent Management, Data Analytics, Cyber, Regulations, and Responding to Disruption. Are your audit plans flexible and adequate to address these risks?  Presenting 2018 — a new year, new laws, regulations, opinions, ideas, technology, and risks. Today's business environment is significantly different than it was in the past; it is more complex and more connected. Organizations face new and unknown risks, but also new and untapped opportunities. Considering in the year ahead the new opportunities and number of potential challenges and risks — some of which are expected and some of which are unique to 2018 — audit plans should be viewed as frameworks that will change as events occur, including those that are disruptive. 

This report from the Internal Audit Foundation highlights the increasing importance of implementing a comprehensive anti-bribery program in today’s marketplace to combat corruption. It discusses internal audit’s role in evaluating the design, implementation, and effectiveness of the organization’s anti-bribery program. It supports practitioners’ efforts to take a proactive role in anti-bribery initiatives by outlining the elements of a structured anti-bribery program and providing a “how-to” approach for auditing anti-bribery measures.