Vaktechnische Publicaties

A premier source of data for internal audit leaders, the annual North American Pulse of Internal Audit report provides key benchmarking metrics for budgets, staffing, audit plans, and more.

This GTAG, aligned with the Global Internal Audit StandardsTM, helps practitioners gain a better understanding of high-level cybersecurity control objectives, allowing them to maximize the value they provide to organizations and stakeholders during audit engagements.

The joint report from the Internal Audit Foundation and AuditBoard, Natural Allies, examines the advantages of internal audit and information security relationships, outlining actionable strategies and effective tactics for successful teamwork.

Artificial Intelligence (AI) is transforming industries, and with this transformation comes the need for robust regulations to mitigate risks and uphold ethical standards. The European Union’s AI Act, effective August 2024, introduces a framework to ensure AI systems align with fundamental rights and foster trust in innovation.

Identity and access management controls safeguard the confidentiality and integrity of systems and data by restricting users to only the rights needed to fulfill authorized actions.

It should be a baseline requirement for every organization to have processes and controls in place to keep their networks secure. However, as technology has advanced and networks have grown larger and almost unfathomably complex, the standard for what is needed to constitute a secure network has changed.

This GTAG, updated to align with the Global Internal Audit Standards, covers risks and controls that correspond to the NIST CSF “respond” and “recover” functions and gives an overview of the relevant risks and controls to help an internal audit function plan and scope audit engagements.

Cybersecurity Part 2: Ensuring Cyber Resiliency While organizations strive to implement tools to prevent breaches, it’s equally essential to prepare for swift and effective responses. This brief explores strategies to understand and instill resilience against cyber threats, emphasizing the importance of recovery and response capabilities. It also highlights the critical role of internal auditors in reinforcing an organization’s ability to respond to and recover from cyber incidents, ensuring long-term security and stability. As an IIA member, you can download the report here.

Met deze practice guide IIA Nederland beoogt handvatten te bieden, aan bestuurders, commissarissen én hoofden IAF, voor de organisatie-specifieke implementatie van de VOR, met name ook ten aanzien van de rol die de Internal Auditfunctie (IAF) hierbij kan spelen.

The Principles Handbook by ecoDa is an essential resource for European corporate boards looking to strengthen their approach to cyber risk management.

The Toolkits Handbook by ecoDa offers European corporate boards practical resources to enhance their oversight of cyber risks.

his three-part series looks at the human part of internal auditing and how internal auditors and their organizations will need to change in the coming years to meet differing needs and be most successful.

In response to rapid advancements in artificial intelligence (AI), organizations must address emerging cybersecurity threats and opportunities. Bad actors are leveraging AI-enhanced tools, necessitating the adoption of AI-powered cybersecurity measures. Internal audit plays a critical role in helping companies develop effective strategies to mitigate risks in this evolving landscape.

The Internal Audit Foundation and AuditBoard sought to identify practical use cases of generative AI for internal audit functions.

As our world rapidly evolves with advancements in AI, sustainability, and cultural norms, internal auditors must adapt to maintain their role's effectiveness. This Global Knowledge Brief focuses on key strategies from The IIA's Internal Audit: Vision 2035 report that address emerging risks and skills necessary for success in the future.