Vaktechnische Publicaties

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.

Hoe vaak word jij als Internal Auditor geconfronteerd met situaties waarin feiten en fictie door elkaar lopen? Hoe ga je om met auditees die soms onbewust de waarheid verdraaien? Wat kun je doen als de waarheid niet eenduidig is, maar uit verschillende perspectieven bestaat?

De Nederlandse School voor Openbaar Bestuur (NOSB) heeft een essay gepubliceerd waarin verslag wordt gedaan van het, in samenwerking met de ADR, verkennen van zes sociaalwetenschappelijke methodologische benaderingen in audits.

Not so long ago, many people questioned the viability and value of auditing culture, but those attitudes have changed.

This guide, updated to align with The IIA’s Global Internal Audit StandardsTM, explores a range of risks and controls related to a mobile workforce, including specific controls that should be evaluated.