Vaktechnische Publicaties

Internal audit functions are increasingly being asked to do more with limited budgets and staff, according to a new survey of senior internal audit leaders released today by The Internal Audit Foundation, sponsored by Optro, formerly AuditBoard. The findings reinforce the critical importance of aligning audit function priorities with organizational objectives and strategy during a time when resources are stretched.

Hoe ontwikkelt de internal auditfunctie zich bij Nederlandse beursvennootschappen? En welke rol speelt internal audit bij de nieuwe Verklaring omtrent Risicobeheersing (VOR)?

A new report by the Internal Audit Foundation in collaboration with AuditBoard examines how internal audit functions are responding to this emerging risk.

This GTAG offers a comprehensive examination of insider threats and related risks, providing an overview of threats, key risks, and potential impacts. Practical and easy-to-use tools help auditors get started.

The guide supersedes “Formulating and Expressing Internal Audit Opinions,” published in 2009.

Develop new skills to identify these risks and help your organization maximize big data’s value.

This guide outlines information and methodologies that enable auditors to test and evaluate the effectiveness of an organization’s credit risk management processes.

Learn how the internal audit function can use tools and techniques to provide independent and objective assurance and advisory services to improve procurement processes.

This guide draws from three widely used frameworks to help auditors work with IT-IS to develop an assessment plan and tests to evaluate the design and implementation of relevant controls.

This guide helps chief audit executives develop an internal audit strategy in alignment with the Global Internal Audit Standards™.

This guidance supersedes the previous edition titled “Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance” published in 2015.

The new report, Internal control over sustainability data, reveals that there is a real opportunity for accountancy, finance, and internal audit professionals to drive the sustainability agenda by applying internal control principles to sustainability-related data. Together, they can deliver strategically important, meaningful work and make a strong contribution to building sustainable businesses, which are essential for the future of the capital markets, the global economy, and the planet.

Risk in Focus 2026 brengt de grootste bedreigingen in kaart, waaronder de turbulente geopolitieke en macro-economische ontwikkelingen en de verdergaande toepassing van AI, ook in cyberaanvallen en met grote invloed op HR-management.

Hoewel cybersecurity nog steeds wordt gezien als belangrijkste risicogebied, staan de snelle en complexe veranderingen die geopolitieke en macro-economische onzekerheid met zich meebrengen bovenaan de lijst met zorgen. Organisaties worstelen met het inschatten van de dreigingen en met het ontwikkelen van proactieve strategieën bij het innoveren met AI.

Tienmaal zijn de meest impactvolle risico’s voor het komende kalenderjaar in kaart gebracht.