Managing internal audit activity


Heads of internal audit play a crucial role in aligning their function’s work to support the organisation’s objectives, work with management and developing effective internal audit plans. 

From how to work more efficiently, better collaboration with others in the organisation, to integrated risk assurance, this section gives insights on managing the overall internal audit activity.

Assurance mapping
Exploring the concept of assurance mapping and its benefits and challenges.

CAE insights for sensitive investigations
Imagine the scenario. You are asked to investigate something that your boss is associated with, that the CEO has done or that could cancel corporate bonuses. How do you react? What do you do? Who do you turn to?

Case study: the journey of climate assurance
This case study is the first of a series as the Institute follows the journey of climate assurance at Wates Group with their Group Head of Internal Audit, Simon Rose.

Communication skills - leading from the top
A overview of the skills needed to communicate effectively with stakeholders.

Creating the audit plan
We explore the concept of audit planning at both a strategic and tactical level.

Delivering basic value
Join us as we explore the importance of providing assurance in turbulent times and offer insights on how your internal audit activity can be a calm harbour for your board and audit committee chair.

Essential KPIs for the 2020s
Join us as we take a look at performance measures that better reflect the critical role that internal audit has within your organisation. 

How we make decisions - internal audit insights from behavioural economics
This thought leadership piece examines the application of behavioural economics to how we examine controls and operate our internal audit activities.

Integrated risk assurance
Key steps for making integrated assurance a reality.

Internal audit 2022: A Global View
Internal audit best practice is evolving to meet the needs of organizations at a time of unpredictable change. Internal Audit: A Global View is The IIA’s first major global survey of practitioners in recent years to map and benchmark developments in the profession.

Through this report, you will gain insight into foundational questions, such as:

  • In what areas are internal auditors focusing their efforts?
  • How well are the Standards being followed?
  • Is funding sufficient for internal audit to achieve its mission?
  • How are the demographics of internal auditors changing?


Internal audit evolution: Opening the mind
This article asks if the challenges that organisations may face post-pandemic could be the springboard for the next evolution of internal audit. 

Internal audit's own risk assessment
This piece provides you with the tools to get started on creating your own risk register, or updating an existing one, and will hopefully stretch your thinking.

Is your assurance gap acceptable?
In this article, we question whether an assurance gap is an acceptable part of risk-based internal auditing and good corporate governance as the Audit and Assurance Policy takes shape.

Risk-based internal auditing - is your organisation ready?
In this article, we explore risk-based internal auditing, and get back to basics by taking a look at what it really means, when to use it and what to do if your organisation is not quite ready for it.

Setting up an internal audit: case study
Les Krepa, former Head of Internal Audit shares his experience of common learnings from setting up three very different internal audit functions.

Setting up an internal audit function
Whether you are setting up a new internal audit function or looking to reshape one this will be of interest.

The case for an independent reporting line
Internal audit is a key element of good governance, providing assurance, insightful challenge and transparent information. We take a practical look at the importance of the reporting line for heads of internal audit.

The importance of Quality Assurance and Improvement Programmes (QAIPs)
In this short article we highlight five reasons why you should invest your resource into a Quality Assurance and Improvement Programme (QAIP). 

Vendor risk management
How to ensure that meaningful assurance is provided with limited resources.

Why internal audit needs chaordic leadership
This thought leadership piece takes the concept of chaordic leadership and challenges you to think about how it could be applied in your function.

Working more efficiently
Exploring efficiency and providing ideas on how to work smarter rather than harder.

Working more effectively
Exploring effectiveness and providing ideas on how to work on what really matters.