Vaktechnische Publicaties

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.

Elk jaar werken de Europese Instituten van Interne Auditors samen om de belangrijkste risico’s voor het komende kalenderjaar in kaart te brengen. De resultaten zijn bedoeld als hulpmiddel bij het opstellen van de auditplannen voor 2025 en geven de bestuursorganen een goed beeld van welke uitdagingen zij het komende jaar kunnen verwachten.

Terwijl de Europese economie naar verwachting in 2025 zal groeien, worden de bedrijven geconfronteerd een complex van risico’s bestaande uit een mix van politieke onzekerheid, klimaatrisico's, regelgevende druk en veranderende demografische trends. Maar de overheersende drijfveer voor 2025 is digitale ontwikkeling. De nieuwste generatie kunstmatige intelligentie (AI)-heeft een enorme strategische en operationele impact - en een enorm risico.

The newest edition of the ECIIA paper, DORA: Impact of the Digital Operational Resilience Act (DORA) on the Internal Audit Function, has been published, offering valuable insights for the insurance industry. With the January 17, 2025, compliance deadline approaching, this paper outlines key strategies and actions to help internal audit teams ensure readiness.

In today’s rapidly changing banking landscape, maintaining a strong risk culture is essential for safeguarding against potential threats and ensuring the stability and success of financial institutions. ECIIA’s new paper explores the evolution of risk culture since the 2008 financial crisis, examining the key initiatives and reforms implemented by regulators globally.

All organizations have a culture, whether intentionally created or not. Likely there are also subcultures within an organization, especially if multiple locations or campuses exist.

Part 1: Internal Audit’s Role in Human Capital Management The past few years have seen a significant change in attitudes on how and where work should be performed, all while organizations are managing evolving expectations and goals on diversity, equity, and inclusion (DEI). These factors and others are contributing to a potential paradigm shift in human capital management. This brief examines how the world of work is evolving and how internal audit can support management’s approach to navigating this increasingly complex issue. As an IIA member, you can download the report here.

Risk management is driven by more than regulations and external forces. All organizations can benefit from implementing a risk management process or improving the effectiveness of their existing processes. The benefits of mature risk management include enhancing the ability to achieve strategic and performance objectives and increasing value to stakeholders.

This guidance gives an overview of international standards and best practices of LRM, including the use of an LRM framework. This guidance supersedes the previous editions published in 2022 and 2017.

Change is not always easy. Despite a willingness for organizations to address sustainability risks, there still can be challenges in the early stages or even resistance.

Over the span of 12 months, the Internal Audit Foundation embarked on a collaborative journey, interacting with internal auditors, stakeholders, and individuals external to the profession to create a comprehensive and integrated vision of the profession’s future.

This new publication from IIA Netherlands offers practical guidance on auditing psychological security. It describes the concept and its importance and then discusses the different types of investigations, models and appropriate techniques.