Vaktechnische Publicaties

Internal Audit in a Post-COVID World Part 2: Supply Chain While the global supply chain has yet to recover fully from the pandemic, the internal audit community now has enough available hindsight to analyze what went right in the responses to the global supply chain crisis, what went wrong, and what actions organizations can take to help address any vulnerabilities the pandemic exposed.  You can find part 1 here. You can find part 3 here. 

Internal Audit in a Post-COVID World Part 1: Talent Management This Global Knowledge Brief  looks at talent management in a post-COVID environment. What emerges is a picture of employers struggling to define a new equilibrium that embraces work-life flexibility to attract and retain top talent while maintaining productivity, resilience, and innovation in a rapidly changing world. This will invariably impact internal auditors, both in maintaining effective internal audit functions and delivering high-quality assurance and advisory services over this evolving risk area. You can find part 2 here. You can find part 3 here.

The Internal Audit Foundation and The IIA conducted a global survey to inform the new report, Internal Audit: A Global View, to gain a clearer perspective of our profession and its professionals. The report captures the breadth and depth of internal auditing and the nuances of industries, sectors, and regions with feedback from more than 3,600 auditors in 159 locations. The results reveal regional differences within a vibrant and diverse profession that’s not only broadly involved in traditional activities like compliance, risk, and fraud but also adding value for stakeholders through governance, sustainability, and IT/cybersecurity engagements. The report examines how internal audit functions are positioned differently within entities, explores how a function’s reporting line correlates with its funding and dives deeper into other regional differences. Within the report are 12 action items outlining opportunities for improvement and continued growth.  

Hoe ziet de toekomst eruit voor het internal auditberoep? In de jaarlijkse ‘Internal Auditing around the World’ publicatie van Protiviti delen tal van leiders binnen het vak hun visie over de belangrijkste trends en ontwikkelingen. Het is alweer de achttiende keer dat Protiviti (een adviesbureau gespecialiseerd in onder meer risk, governance, finance en compliance) zijn jaarlijkse publicatie uitbrengt. Centrale onderzoeksvraag: hoe kan internal audit zich doorontwikkelen en blijven inspelen op de veranderende behoeftes binnen- en buiten de organisatie. Na gesprekken te hebben gevoerd met tien leiders in audit en internal audit, komen de onderzoekers tot een heldere conclusie: internal audit heeft een “belangrijke rol” gespeeld bij het helpen van organisaties tijdens de coronacrisis en bij het beperken van de financiële en operationele risico’s.

The World Business Council for Sustainable Development and The IIA collaborate to offer practical suggestions and examples for integrating sustainability considerations into the key roles and responsibilities within The IIA's Three Lines Model. This paper considers how environmental, social, and governance (ESG) threats and opportunities should be embedded into the Three Lines processes to ensure efficient and effective risk management and internal oversight.