Vaktechnische Publicaties

Learn from industry leaders, explore the impact of regulations like DORA, and uncover internal audit’s evolving role. Read now to strengthen your organization’s readiness and long-term value.

In aanvulling op de aftermovie zijn de resultaten van de Dag van de Internal Auditor nu uitgewerkt in een omvattend verslag.

This Global Guidance, aligned with the Global Internal Audit StandardsTM, describe an approach for the chief audit executive to align risk assessments and coordinate with other assurance providers.

Deze publicatie is gebaseerd op het digitaliseringsframework dat internal audit Achmea heeft ontwikkeld om digitalisering te onderzoeken.

The paper discusses AI governance, ethical risks, and challenges in auditing AI-driven business processes. It offers practical methodologies for internal auditors, focusing on risk identification, control frameworks, and regulatory adherence.

This English-language publication by the Anti-Fraud Collaboration (AFC) explores how remote and hybrid work environments affect corporate culture, fraud risk, and internal controls.

This publication provides organizations with practical guidance for establishing and maintaining an effective internal control system for sustainability reporting.

This Global Guidance, aligned with the Global Internal Audit StandardsTM, explains capital adequacy and how to plan and perform internal audit engagements to provide assurance on the capital planning and management process as well as associated oversight activities.

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.