Vaktechnische Publicaties

Fraud is a serious and pervasive risk for organizations. The consequences can range from disruptive to dire, including financial losses; inefficiencies that damage operations, revenues, or profits; the cancellation of projects; and potentially the failure of the organization. This Global Knowledge Brief, the second in a three-part series on fraud, examines the benefits of building a symbiotic relationship between internal auditors and Certified Fraud Examiners in the battle to detect and deter fraud. You can find part 1 here. You can find part 3 here. This is for members only. To access it and other valuable resources, become a member today.

This guidance fills a gap in the GTAG series by covering objectives, risks, and controls related to an organization’s communications ecosystem. By offering references to controls in widely used frameworks, this GTAG can improve an internal auditor’s familiarity with and use of such tools in their work. “Auditing Network and Communications Management” offers a broad set of related processes that internal auditors should consider when auditing controls over an organization’s communications ecosystem. This is for members only. To access it and other valuable resources, become a member today.

The future demands internal audit services that are timely, relevant, and impactful. This requires standards that are insightful, prescient, clear and direct. To meet that demand, The IIA will release a public comment draft that dramatically changes how the Standards and other elements of the IPPF are presented and explained.  This SPECIAL EDITION of Global Perspectives & Insights provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how the updated Standards can be applied. It also examines how conformance to the updated Standards will help future generations of internal auditors meet and exceed the demands of our stakeholders and add value to their organizations.

Data Analytics, Parts 1-3 This Global Perspectives & Insights combines three Global Knowledge Briefs that explore the growing use of data analytics in modern business and where internal audit fits in. With proper understanding of the organization's data needs and strategies, internal audit can present a data analytics audit plan that is detailed, clear, and illustrates to the board a tangible return on investment. The three briefs are: PART 1: Literacy, Governance, and Management PART 2: Gathering, Analyzing, and Visualizing Data PART 3: Developing a Resilient Data Analytics Strategy

Fraud in the Cryptosphere The world fixated on the sheer spectacle of the FTX scandal in early 2023, but the event also raised greater questions regarding digital assets. With parallels the Tornado Cash and Bitzlato debacles, FTX’s collapse and the subsequent impact on the industry it represented has led many to question the long-term viability of crypto assets. Part I of this three-part series on fraud examines common fraud schemes seen in the early stages of a crypto-asset world. You can find part 2 here. You can find part 3 here.