Vaktechnische Publicaties

Special Three-part Series: Artificial Intelligence, Internal Audit’s Role, and Introducing a New Framework This special three-part edition of Global Perspectives and Insights explores internal audit’s role in Artificial Intelligence by discussing associated risks and opportunities. The paper also introduces an AI Auditing Framework comprised of six components, all set within the context of an organization’s AI strategy. Avaiable in multiple languages.  You can find part 1 here. You can find part 2 here.  This is for members only. To access it and other valuable resources, become a member today.

Moral courage bridges the gap between making judgments and acting on them. According to the philosopher Aristotle, courage is the golden mean between cowardice and recklessness, and where that golden mean lies, depends on the specific circumstances. How do you determine that golden mean? How can you act courageously? What does acting courageously look like? And what can help you to do it? In this report we will look for answers to these questions. Our research for this report is based on insights gained in the field of philosophy and from the practice of internal auditors. In addition, we studied literature in the field of internal auditing, including the aforementioned studies conducted by the IIA Research Foundation. We also conducted empirical research in collaboration with IIA Netherlands. As part of our preparations for the IIA Netherlands Conference in June 2017, we also conducted a survey among the members of IIA Netherlands. In this report we present the findings of our research.

The internal audit activity is uniquely positioned and staffed within an organization to assess whether the information technology governance of the organization supports the organization’s strategies and objectives and to make recommendations as needed. Internal audits of IT governance should focus beyond the implementation of governance practices. Internal audit adds value to the organization by assessing the effectiveness of IT governance components, and providing assurance to stakeholders that principles and practices are followed and working as intended. Internal audit assessments will likely include activities such as: Assessing the degree to which IT governance activities and standards are consistent with the internal audit activity’s understanding of the organization’s risk appetite. Conducting consulting engagements as allowed by the audit charter and approved by the board. Ongoing dialogue with senior management and the board to ensure that substantial organizational and risk changes are being addressed in a timely manner. As the second edition of “Auditing IT Governance,” this GTAG* has been updated to reflect the 2017 International Professional Practices Framework and to be more directly practical to internal auditors. This edition provides tools and techniques to help internal auditors build a work program and perform engagements involving IT governance. *Under Review: This practice guide contains some outdated material and references. It remains available while a review is underway.  This is for members only. To access it and other valuable resources, become a member today.

The IIA's Artificial Intelligence Auditing Framework The IIA's AI Framework will help internal auditors approach AI advisory and assurance services in a systematic and disciplined manner. This report describes the Framework's components and elements, and provides practical recommendations for implementation. Available in multiple langages.  You can find part 1 here. You can find part 3 here.  This is for members only. To access it and other valuable resources, become a member today.

Om zijn rol als ‘truth teller’ waar te kunnen maken, moet een internal auditor morele moed tonen. Het hebben van alleen een moreel kompas is niet genoeg. Dit is het uitgangspunt van het onderzoeksrapport Morele moed en internal auditors dat is geschreven door dr. Edgar Karssing, prof. dr. Ronald Jeurissen en dr. Raymond Zaal van Nyenrode Business Universiteit in samenwerking met het Instituut van Internal Auditors Nederland (IIA). Alle leden van IIA, de beroepsorganisatie voor internal auditors, zijn verplicht zich te houden aan de ethische code voor internal auditors. Deze code bestaat uit de principes die relevant zijn voor professionele uitoefening van internal auditing. Deze principes zijn integriteit, objectiviteit, vertrouwelijkheid en vakbekwaamheid. Daarnaast wordt er gebruik gemaakt van een ethische code met gedragsregels. ‘Gevaarlijke’ situaties In het rapport wordt een groot aantal handvatten gegeven om met ‘gevaarlijke’ situaties om te gaan. De uitdaging daarbij is morele moed klein maken. Moedig handelen hoeft niet per se op grootse en meeslepende wijze. Soms is een kritische vraag stellen voldoende, of kan men een bestuurder wijzen op de kernwaarden van zijn of haar organisatie. Ook zijn in het onderzoek bemoedigende handreikingen benoemd die internal auditors kunnen helpen om morele moed te tonen. Hierbij onderscheiden de onderzoekers persoonlijke, governance- en cultuur-hulpbronnen.