Internal audit publications

Featured publications

XBRL reporting risk and the role of internal audit
XBRL reporting risk and the role of internal audit
Companies that have been submitting XBRL reports are no longer covered by the SEC's modified liability provisions for XBRL reporting. This paper reviews the risks when implementing XBRL and suggests how internal audit functions can help their organizations address reporting risks and improve supporting processes.
 
Internal audit sustainability and employee health & safety compliance
Internal audit sustainability and employee health & safety compliance
Many companies establish sustainability strategies to increase long-term shareholder and social value while mitigating negative environmental impacts. As sustainability becomes part of the business model, internal audit should support the business in addressing emerging risks and exposures beyond traditional employee health & safety (EH&S) compliance.
 
2011 state of the internal audit profession study: Lights, camera, action: scripting internal audit for a changed world
2011 state of the internal audit profession study: Lights, camera, action: scripting internal audit for a changed world
The 2011 State of the Internal Audit Profession Study highlights how internal audit leaders are responding to strategic growth, information technology, and regulation issues. Internal audit leaders recognize current risks and opportunities for their profession as well as the challenges they must face to capture these opportunities.
 
Maximizing internal audit: A 10-step imperative for thriving in a challenging economy
Maximizing internal audit: A 10-step imperative for thriving in a challenging economy
In today's challenging business environment, maximizing internal audit is an imperative. This paper outlines a proven approach to maximizing internal audit resources to illuminate issues in an organization and to reposition internal audit as a key factor in a broad range of significant governance, strategic, financial and operational risk, and compliance issues.
 
2009 State of the internal audit profession study: Business upheaval: Internal audit weighs its role amid the recession and evolving enterprise risks
PricewaterhouseCoopers’ fifth annual state of the internal audit profession study reveals an internal audit profession in flux, making rapid adjustments to a world that seems at once expanding, contracting, and changing…always changing.
 
An opportunity for transformation: How internal audit helps contribute to shareholder value
Rapidly accelerating pressures fuel the need for internal audit to transform its thinking from financial-controls centric to shareholder-value centric – and to drive efficiency into traditional internal audit processes.
Internal audit 2012
A study examining the future of internal auditing and the potential decline of a controls-centric approach.
2008 State of the internal audit profession study: Targeting key threats and changing expectations to deliver greater value
Study results indicate that rapid, pervasive change is quickly transforming the practice of internal audit, raising significant issues for audit leaders and their chief stakeholders. There is a clear gap between the current focus of many internal audit functions and where internal auditors need to set their sights in order to deliver greater value to their stakeholders. View current publication.
Audit committee effectiveness: What works best, 3rd edition
This monograph provides numerous examples of how leading audit committees are not just coping, but are succeeding in discharging their evolving and substantial responsibilities. Face-to-face input from 40 of the most experienced, knowledgeable audit committee chairs and thought leaders went into its development.