Vaktechnische Publicaties

Conformance to the IPPF is essential in meeting the responsibilities of internal auditors and the internal audit activity (IAA). It provides a measure of confidence that the IAA is operating to a strict code of ethics and defined professional standards, and that its staff is trained to specified standards of education and continued professional development.  

The word governance has become a staple of the boardroom and C-suite lexicon, but just what governance is, can sometimes become muddled. At its core, governance simply is the amalgam of processes and structures designed to help the organization achieve its objectives.

Knowledgeable and competent resources within internal audit are needed to ensure assurance and advisory work are performed in alignment with the organization’s expectations and in conformance with widely accepted principles and standards. Careful and thoughtful consideration should be given to partially or fully outsourcing the internal audit activity.  

Deloitte heeft een wereldwijde survey uitgevoerd naar de staat van de IAF, waarbij met name gekeken is naar de functies met de grootste impact en invloed in hun organisatie. Het rapport biedt elke IAF een spiegel om te kijken op welke punten verdere innovatie zou kunnen plaatsvinden. Innovatie van de IAF is een ‘must’ gegeven de veranderingen en innovaties die in de organisaties zelf plaatsvinden. Daarbij blijkt dat IAF’s die een grote impact (menen te) hebben, relatief sterk innoveren. Innovaties die worden besproken betreffen zowel de aard en scope van de audits, de werkmethoden die worden gehanteerd als de sourcing van de functie. Concrete topics zijn bijvoorbeeld het gebruik van data analytics en Robotic Process Automation (RPA), agile werken en het auditen van cyber risico’s en cultuur.

Businesses around the globe recognise that transformation is necessary to survive. Digital transformation brings promise — and uncertainty — to organisations. As companies commit to and make progress with digital transformation, many are looking squarely at their internal audit team to provide guidance and insight along the journey. In Volume XIV of Protiviti’s Internal Auditing Around the World, we take a closer look at internal auditors’ challenges and opportunities as they help to support the business through digital transformation.