Nieuws (NL)
Veel organisaties implementeren momenteel allerlei noodoplossingen vanwege de impact van de coronacrisis op hun bedrijfsvoering. Nu duidelijk wordt dat het om een langdurige crisis gaat, ontstaat behoefte aan structurele oplossingen voor een duurzame bedrijfsvoering op de lange termijn. De Checklist voor de anderhalvemeterorganisatie (pdf, 11 MB) geeft organisaties handvatten voor een succesvolle herstart.
De eerste weken van de coronacrisis liggen achter ons. Als gevolg van onzekerheid, hectiek en korte tijdslijnen was in veel organisaties snelle besluitvorming nodig. Daarbij kan afgeweken zijn van de reguliere interne processen. Lopen organisaties als gevolg van deze situatie onaanvaardbare interne beheersingsrisico’s?
Organisaties maken een grote ontwrichting en verandering door en dit heeft impact op de auditplannen. In 'Internal Audit during and beyond the COVID-19 crisis' (Engels) biedt Mazars een reactie op deze crisis, waardoor hoofden van Internal Audit de belangrijkste risico’s kunnen beoordelen, prioriteiten kunnen herdefiniëren en zich op de toekomst kunnen voorbereiden.
De onderwerpen op deze verzamelpagina zullen u helpen de blootstelling van uw organisatie aan COVID-19 te begrijpen, en nog belangrijker, om uw organisatie veerkrachtig te maken in het licht van deze wereldwijde bedreiging. KPMG helpt met uw vragen en dilemma's.
Veranderingen, zoals digitalisering en verduurzaming, zijn bijzonder ingrijpend en vragen het uiterste van het aanpassingsvermogen. Dat geldt natuurlijk ook voor de gevolgen van extreme gebeurtenissen zoals de verspreiding van het coronavirus. Zijn die mensen (en dus de organisaties) daartoe in staat? Veel blijkt daarbij af te hangen van de houding en het gedrag van mensen en de cultuur van de organisatie.
Omdat we bij ARC People voor veel klanten audits uitvoeren en review werkzaamheden uitvoeren op de dossiers, krijgen we van veel van onze klanten de vraag hoe hier mee om te gaan. Ik geef in deze korte post een aantal tips en ook een aantal redenen om het internal audit werk vooral niet uit te stellen
IIA Global
Auditor independence in times of Crisis | COVID-19’s impact on internal audit’s roles and responsibilities
COVID-19 has put pressure on independence as internal auditors strive to support management as best as possible. Internal audit’s unique position and expertise make it ideally suited to provide insightful advice to foster continuous improvement. Internal audit should be responsive to circumstances and flexible in order to provide maximum benefit. Offering advice, even developing solutions, does not amount to taking management decisions or ownership of risk.
COVID-19: The Initial Impact on Internal Audit Worldwide Part 2
Learn how COVID-19 has impacted budgets, staffing, and planning for internal auditors worldwide. With survey responses from 95 countries, this well-distributed survey offers rare insight into regional differences and provides perspective for the challenges ahead.
How Organizations Are Globally Responding to COVID-19 Part 1
To better understand internal audit’s perspective about how organizations are responding to COVID-19, The IIA solicited internal auditor opinions on the short-term and long-term resource challenges and actions taken for their organizations.
Tone at the Top August 2020
Now more than ever, boards need to know their role in the organization, and when necessary, roll with the changes to align with executive management and internal audit.
Organizations’ Audit Committees Must Rise To the Challenges of the ‘New Normal’
Series of videos on topics such as COVID-19 response, risk management, and return-to-workplace efforts
IIA President and CEO Richard Chambers speaks to internal audit thought leaders about the impact of the coronavirus pandemic in a series of videos on topics such as COVID-19 response, risk management, and return-to-workplace efforts. For a complete list of available videos from IIA Global, please visit The IIA COVID-19 Resource Exchange.
COVID-19: Longer_Term Impact on Internal Audit
Survey results on changes to budgets, audit processes and trending competencies
Implications for Audit Committees Arising from COVID-19
Key takeaways for audit committees to effectively carry out their oversight responsibilities include: Balance core responsibilities with emerging priorities; stay informed through frequent communication to secure accurate, actionable and timely information; take a multi-disciplinary approach drawing on expertise throughout the organization.
Being a Trusted Advisor in a Time of Crisis
IIA President and CEO Richard Chambers discusses the characteristics of being a trusted advisor in these challenging times, from ethical resilience and intellectual curiosity to open mindedness and dynamic communications.
EVOLVING CYBER RISKS IN A COVID-19 WORLD
To help internal auditors remain vigilant regarding cyber risk both during and after the COVID-19 pandemic, the latest IAF/IIA/Partner release with Wolters Kluwer, Evolving Cyber Risks in a COVID-19 World, examines many of the situations that require heightened awareness such as data privacy, vendor management, and SOC reporting, network security, phishing schemes, personal devices, unauthorized software and more
INTERNAL AUDIT IN THE COVID-19 ERA - A global glance at responses to the pandemic
IIA Bulletin: Considerations for IT Disruptions
This IIA Bulletin includes general questions and resources to assess cyber vulnerability during the COVID-19 crisis.
COVID-19 and Internal Audit: Preparing for the New Normal in 2020 and Beyond - In collaboration with AUDITBOARD
COVID has spiraled organizations into a state of flux, and internal audit functions are adeptly supporting their organizations as they work through its impacts. Instead of getting back to “business as usual,” the Internal Audit Foundation, The IIA, and AuditBoard have released a report and video that provide guidance on best practices for preparing for the new normal in 2020 and beyond.
COVID-19 Newswire shows the latest news headlines about the pandemic and its impact on employees, organizations, and governments.
The IIA COVID-19 Resource Exchange is a comprehensive source for internal audit practitioners around the globe, featuring risk guidance, thought leadership, training, tools, events, and more relating to COVID-19.
Remote Auditing for COVID-19 and Beyond
This knowledge brief examines the challenges of remote auditing and offers strategies for overcoming them in each part of the audit engagement process — planning, document review, fieldwork, interviews, and closing meetings. It also shares best practices from three organizations that have used remote auditing in their COVID-19 response.
EHS Planning for COVID-19 and beyond
The goal of this brief is to provide practical direction to prepare organizations to weather COVID-19, and hopefully any future potential pandemic. It draws from guidance issued by the U.S. Department of Health & Human Services, Center for Disease Control and Prevention, and concludes with thoughts on the importance of realizing that Environmental, Social, and Governance (ESG) risks – novel and well known – are material to businesses and should be part of prudent business and audit planning.
20 February: Coronavirus: is your organization prepared? - IIA Bulletin
With the potential to affect supply chains, worker productivity, and third-party relationships, the risk of an expanding outbreak should be on the minds of business executives and internal audit leaders alike. At a minimum, internal audit leaders should be prepared to review and recommend necessary updates to pandemic, disaster preparedness, and business continuity plans.
Blogs Richard Chambers
13 September: Internal Audit, COVID-19 Risks, and the Year Ahead
31 August: When Lines to Internal Audit Fall Silent, It's Time to Reach Out
24 August: Disruption Brings More Calls to Action for Internal Audit
3 August: 5 Things Internal Audit Must Tell the Audit Committee Now!
27 July: Understanding the Roots in Internal Audit's Response to COVID-19
13 July: COVID-19 Demands Audit Committee Effectiveness: 6 Recommendations
The IIA and the IFAC teamed up to produce an important tool for audit committees as the world navigates through these transformational times. Six Recommendations for Audit Committees Operating in the "New Normal" provides important insights and direction to board members for adapting to a post-COVID world.
15 June: What New IIA Survey Reveals About Pandemic's Impact and Year Ahead for Internal Audit
Responses from nearly 500 U.S. and Canadian internal audit leaders reflect deep reductions anticipated in internal audit travel and training, some staffing decreases, and a growing awareness that being agile, flexible, and tech savvy will be fundamental for all audit functions in the future.
8 June: Reporting at the Speed of Risk: 4 Strategies for Success
Impacts of the coronavirus COVID-19 — health and economic — reach ever deeper into virtually every organization on the planet. Internal auditors are wrestling with risks that continue to emerge at warp speed and myriad challenges from working remotely, exasperated by a lack of crucial face-to-face communications.
18 May: Return-to-workplace Risks: Is Internal Audit Stepping Up?
A new IIA poll of chief audit executives in North America provides a decidedly mixed answer to whether organizations are prepared and whether internal audit is sufficiently involved. The poll, conducted by The IIA's Audit Executive Center, finds more than half of organizations may not be well prepared to address some key factors for returning to the workplace safely.
11 May: Returning to Workplaces Will Be Risky: Roll Up Your Sleeves, Internal Audit
After weeks of uncertainty and anxiety over the COVID-19 pandemic, sporadic signs of normalcy are beginning to appear. But these signs of normalcy are only mirages. I am certainly not the first to note that business as we knew it before COVID-19 will likely never return.
4 May: Public Servants Are Vital to Defeating COVID-19
Each year, the U.S. celebrates the contributions of government workers during its Public Service Recognition Week, which is May 3–9. These celebrations should take on added significance in 2020, in light of the devastating COVID-19 pandemic. Public health workers around the world are the front-line warriors who are giving their time, talent, and energy to fight this terrible scourge while putting their own lives at risk.
27 April: Fraud Report Affirms Internal Audit's Value at Critical Time
Each year, the Association of Certified Fraud Examiners (ACFE) publishes a "Report to the Nations," which shares results of its annual Global Fraud Survey. This year's report is no different, except in one very important way: Its message about internal audit's value is needed now more than ever. The pandemic is creating conditions where occupational fraud can thrive.
20 April: COVID-19 Quick Poll: Internal Auditors Cope With Threats While Embracing Opportunities
COVID-19 Impact on Internal Audit, the latest CAE Quick Poll by the Audit Executive Center, provides evidence that many are doing just that. Based on responses from more than 400 North American chief audit executives (CAEs) and directors in a survey conducted April 9–13, the poll found that internal audit functions were actively involved in their organizations' response to COVID-19.
13 April: COVID-19 Is No Black Swan — It's in Technicolor
As internal auditors, we must not only make sense of how COVID-19 is impacting our personal and professional lives; we must take in the overwhelming deluge of risks associated with the pandemic and help our organizations make sense of it. The pandemic is the first significant test of how internal audit will shape its future in the coming decade. How we perform now, and how we are able to demonstrate our value to our organizations, will be crucial — not just for our prosperity, but perhaps for our very survival.
6 April: Are You Sheltering at Home in Color?
It is hard to believe how much has changed in just a few short weeks. The way we work, play, and live our lives has been radically transformed in the blink of an eye. Some are suggesting that life as we knew it may never be the same again.
30 March: Initial Pandemic Responses Didn't Leverage Internal Audit
In last week's blog post, I made the case for internal auditors to step up and demonstrate their value ahead of the looming recession. A new Quick Poll by The IIA's Audit Executive Center (AEC), which looked at how organizations have reacted to COVID-19, provides a decidedly mixed picture of internal audit's role in the time since the World Health Organization declared it a pandemic.
23 March: Pandemic and Looming Recession Demand Internal Audit to Step Up
Having experienced at least six recessions during my career, I know that economic downturns offer both threats and opportunities for internal audit. Organizations facing severe pressures on the bottom line often disproportionately and foolishly penalize internal audit when making budget and staffing reductions.
15 March: 2020 Pulse of Internal Audit: There's Good News and Bad News
The fast-spreading coronavirus (COVID-19) has brought into sharp focus risks on many levels, from employee safety and productivity and supply-chain weaknesses to the extent to which modern economies are globally interdependent. From an internal audit perspective, it offers challenges and opportunities to demonstrate the value that independent assurance can provide to crisis management.
9 March: Coronavirus: Life and Death at the Speed of Risk
The coronavirus outbreak is quickly becoming one of the greatest global risks we have seen in a decade. Its rapid emergence and maturation into an imminent health and economic threat is disrupting businesses and markets, slowing productivity, and generating huge public-health expenditures. The possibility that it could usher in a global recession is real. Yet, the most astounding aspect of this dynamic global threat is that it was not on anyone's radar three months ago.
3 March: Coronavirus: Internal Auditors must do more than Don Masks
The coronavirus is a vivid example of the emerging risks that I have written and spoken about extensively over the past several years. Some are very difficult to foresee, and their ultimate impact is hard to judge. But this difficulty does not mask the truth that COVID-19 presents a clear and compelling danger, not only for the health and well-being of the general population, but for organizations around the world.
Online training
Trainingen en evenementen via Zoom
In verband met de Corona maatregelen heeft IIA Nederland in korte tijd diverse trainingen omgezet naar interactieve, online trainingen. Hiervoor gebruiken wij in veel gevallen Zoom. Lees in de bijlage meer over onze overwegingen en tips om Zoom veilig te gebruiken.
Mededelingen IIA
IIA Nederland volgt alle informatievoorziening over het coronavirus (COVID-19) op de voet. Wij willen uiteraard voorkomen dat het virus zich verder verspreidt. Wij volgen hiertoe de aanbevelingen en maatregelen van de gezondheidsinstanties.
- Al onze medewerkers werken vanuit huis. We zijn het beste per e-mail bereikbaar: https://www.iia.nl/iia/contact.
- Waar mogelijk worden trainingen omgezet in een webinar. Houd de Academy Calendar in de gaten voor het meest actuele overzicht.
- Zie voor meer informatie over wijzigingen en annuleren artikel 5 en 6 in onze Algemene Voorwaarden.
- Tot onze spijt kan het IIA congres op 11 en 12 juni niet doorgaan. Het bestuur heeft de mogelijkheden om het uit te stellen naar november dit jaar afgewogen. Vanwege COVID-19 en de daarmee gepaard gaande gezondheidsrisico’s is besloten om in 2020 het congres in zijn geheel niet te organiseren. Wie zich had ingeschreven ontvangt een voucher; deze kan worden benut voor andere IIA-trainingen.
- Voor vragen over examens op locatie t.b.v. internationale certificering verwijzen we jullie naar CCMS scenarios en de PearsonVUE COVID-19 pagina.
We hopen dat we met elkaar goed deze periode doorkomen.
Let goed op jezelf en elkaar!
Groet,
Team IIA Nederland
