Vaktechnische Publicaties

As today's organizations become more reliant on digital technology and collect ever-larger volumes of data, the risks associated with unauthorized access and potential privacy breaches continue to grow. At the same time, the regulatory environment surrounding data protection and privacy is evolving, with governments and standard-setting organizations developing increasingly more comprehensive frameworks to safeguard personal identifiable information. As an IIA member, you can download the report here. Download Privacy and Data Protection part 1 here. Download Privacy and Data Protection part 2 here.  

Cybersecurity poses a significant threat for organizations of any size. Indeed, a recent global survey of internal audit leaders by The Internal Audit Foundation found it ranks as the top risk in every region of the world. Internal audit is well-suited to play a key role in helping to manage cyber risks, but it must have the resources it needs to fulfill that role. Even as internal audit practitioners make strides to improve services in this ever-evolving risk area, new challenges arise. This three-part series on cybersecurity, sponsored by AuditBoard, explores: Staffing and Development for the Next Generation Artificial Intelligence – Cybersecurity Friend and Foe Cybersecurity Third-Party Risk Management As an IIA member, you can download the report here.

Technology has become the unquestioned driver for change and business innovation.

The world is becoming increasingly interconnected, and industry is no exception. Today, nearly every major business sector in some capacity relies on third parties. While there are many benefits to be had with this trend — particularly regarding efficiency, productivity, and better meeting sustainability commitments — there are also risks that must be accounted for. This Global Knowledge Brief, the final part of a three-part series on cybersecurity sponsored by AuditBoard, highlights just how significant cyber risks associated with third parties have become and addresses where internal auditors can fit into third-party cyber risk management. This report is for IIA members only and can be downloaded here. As an IIA member you can download part 1 here. As an IIA member you can download part 2 here. 

Er is een "verkorte" versie van de Global Internal Audit Standards™ gepubliceerd voor mensen uit de praktijk die een versie willen die alleen verplichte richtlijnen bevat. 

AI can be a daunting topic for an internal auditor, especially as organizations’ AI adoption and use continue to grow. Now more than ever, organizations are looking to internal audit for increased guidance on AI.  The IIA has updated its AI Auditing Framework to reflect this ever-evolving world of AI. In four parts, it will help you understand risks and identify best practices and internal controls for AI. If you are an IIA member, you can download the report here.   

Part of The IIA’s new Artificial Intelligence 101 series, this guide provides internal auditors with use cases, sample prompts, and key considerations when using natural language processing (NLP) tools. If you are an IIA member, you can download the report here.   

Interne auditfuncties moeten wendbaar blijven bij het ontwikkelen van hun auditplannen voor 2024, aangezien hun organisaties met steeds veranderende uitdagingen worden geconfronteerd. De onzekerheid en ontwrichting die vorig jaar in het mondiale zakenlandschap te zien was, blijft de druk op de risico- en controleomgeving vergroten. De meeste organisaties blijven kampen met onzekerheden in de toeleveringsketen, de gevolgen van inflatie en geopolitieke onzekerheden. Om de hoofden van Internal Audit te ondersteunen, hebben we de belangrijkste thematische gebieden en gerelateerde risico’s geïdentificeerd en samengesteld waarmee Internal Audit-functies rekening moeten houden bij het ontwikkelen van hun Internal Audit-plannen voor 2024. De onderstaande thematische gebieden omvatten zowel opkomende als gevestigde risico’s waarmee Internal Audit rekening moet houden wanneer het voorbereiden van zijn agile jaarlijkse Internal Audit-plan. Hoewel het onderstaande geen uitputtende lijst van thematische gebieden is, kunnen deze als uitgangspunt dienen waar de Internal Audit-functie gebruik van kan maken bij het beoordelen van het risicoprofiel en de controleomgeving van de organisatie in 2024. We hebben verdere informatie over elk thematisch gebied aan de ommezijde gegeven. Download de KPMG paper hier. (ENG)

Artificial Intelligence – Cybersecurity Friend and Foe Cybersecurity is the top risk consideration for internal auditors, and that will remain the case for the foreseeable future. Indeed, it is the singular risk consuming their greatest time and effort, according to Risk In Focus 2024. This brief, the second in a three-part series on cybersecurity sponsored by AuditBoard, examines how artificial intelligence (AI) contributes to cybersecurity challenges and opportunities, and what internal auditors need to know about this emerging and evolving risk area as a cybersecurity consideration. This article is for IIA members only and can be downloaded here.

Staffing and Development for the Next Generation Cybersecurity poses a significant threat for organizations of any size. Internal audit is well-suited to play a key role in helping to manage cyber risks, but it must have the resources it needs to fulfill that role. This brief, the first in a three-part series on cybersecurity in collaboration with AuditBoard, looks at the options and strategies internal audit leaders can follow to ensure they have the talent they need to address ongoing cyber risks. As a member of the IIA, you can download the report here. 

When ChatGPT was released in November 2022, it was considered a significant leap forward in artificial intelligence (AI). Many compared it to the internet in terms of its potential to disrupt business practices, regulations, and social norms. While this specific system has received a tremendous amount of attention, it is only one example of the many tools that fall under the AI umbrella. AI is at the heart of every smart device that we use, and it also drives far more sophisticated applications that are transforming businesses. It is being put to work in business, government, health care, and many other fields to replicate human analysis and even decision making. While this evolving marvel holds great promise to revolutionize business, internal auditors should learn the technology, understand its usage within their organizations, and examine related ethical considerations. This series looks at: Understanding, Adopting, and Adapting to AI Revisiting The IIA's Artificial Intelligence Framework Internal Audit's Role in AI Ethics You can download the report here.  This is part of the 3 GKB's about the Artificial Intelligence Revolution, which we have publicated before. You can find part 1, 2 and 3 here. 

Companies’ stakeholders from investors to citizens increasingly demand better sustainability performance and disclosures from businesses. Policymakers and regulators are also introducing new legislation on companies’ sustainability obligations and value chains. Company boards need to prepare for their enhanced sustainability obligations. This document, issued by Accountancy Europe, ecoDa and ECIIA, aims to help boards with embedding sustainability – and specifically environmental, social and governance (ESG) factors – into company strategy and business models, and to ensure that proper governance supports this. It is based on exchanges with specialists from the 3 organisations and interviews. This document is innovative in that it proposes a whole set of questions that structure the thinking of board members around sustainability and turns it from a buzzword to a concrete reality. It sets out practical questions to consider in their efforts on ESG, sustainability transition planning, delivery on sustainability objectives and limiting greenwashing risks. ESG governance: questions boards should ask to lead the sustainability transition– publication and summary.

The Digital Operational Resilience Act (DORA) is the European Union’s (EU) strategic approach to managing systemic risk within the financial system. DORA is designed to improve the cybersecurity and operational resilience of the financial services sector (as of 2025). The paper explains the role internal auditors should play, specifically regarding third-party outsourcing. Press release You can download the full publication here.

Internal auditors and industrial/commercial companies are still looking for best practices in dealing with the risks and benefits associated with ESG. The regulation is evolving quickly and it is not just about compliance but about the business, strategy, culture, and operations that must evolve. This position paper is a clear call for Board Members and Top Management to move towards a more sustainable business with Internal Audit as a valuable partner in this journey; leveraging on the experience, the business knowledge and the role Internal Audit plays in Governance, Risk Management and Internal Controls. In industrial and commercial companies, the support of Internal Audit can vary depending on the maturity of the organisation with opportunities also for less mature companies to invest and get ready. The various roles are described and the question  “if” Internal Audit could play a fundamental role over ESG” is no longer a question Boards and Top Management should ask but rather it is more of “how” they can best benefit from this privileged view. You can download the report here. 

Part 3: Internal Audit's Role in AI Ethics Amid rapid advancements in artificial intelligence (AI), concerns about ethics and related issues have prompted some to recommend a hiatus or slowdown in further development. But despite calls for temporary halts, many organizations are ramping up AI use or planning to do so. Internal auditors will clearly have an important assurance and advisory role as organizations wrestle with AI choices and their implications.  This brief, the final in a three-part AI series, addresses the ethical issues surrounding this multifaceted technology and what those issues mean to organizations and internal auditors. This brief also includes recommendations and insights from management and internal auditors already working on the frontlines of AI use. You can find part 1 here. You can find part 2 here. As a member of the IIA, you can download part 3 report here.