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Latest Research and Products

As a vital cornerstone of the Internal Audit Foundation, research remains an essential element of our offerings since our inception in 1976. The Foundation has delivered more than 250 research reports covering the full spectrum of issues facing the profession.

The most recent reports are featured here and hard copies and/or downloads are available through the IIA Bookstore.

PREMIER GLOBAL RESEARCH STUDY | FEATURED REPORTS | LATEST PUBLICATIONS

Internal Audit Foundation: Premier Global Research Study 2021Premier Global Research Study: “Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights”

The Internal Audit Foundation, in collaboration with Deloitte, conducted a global survey, Assessing Internal Audit Competency, to complement the launch of The IIA’s Internal Audit Competency Framework© and to identify areas in which internal auditors were highly developed and those where gaps existed. The resulting Premier Global Research Study, “Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights,” provides a summary of the state of internal audit competency, where internal auditors across all levels, around the world assessed their level of competency as compared to The IIA’s new competency framework. The comprehensive report outlines five key insights that help identify areas where gaps exist in competency and relevance to the auditor’s current position, as well as the perception of their ability to audit key digital technologies.

Download Report


Featured Reports

New Report Shares How Evolving GRC Software Can Support Internal Audit

To stay relevant in today’s business environment, internal audit functions must maintain an innovative mindset, update existing audit methods, and use evolving technologies such as governance, risk, and control (GRC) to improve collaboration. This report shares how GRC software can support risk management and internal audit, and explores practical applications of GRC from a value perspective across The IIA’s Three Lines Model.

Download today.

Future Ready 

Future Ready: Upskilling Today for the Profession of Tomorrow

As Charlie T. Wright, 2021–22 Chairman of The Institute of Internal Auditors (IIA) Global Board of Directors, set out to accept his new responsibilities, he made a future-focused commitment. Along with the Internal Audit Foundation, Wright presents “Future Ready: Upskilling Today for the Profession of Tomorrow,” a white paper connecting findings from research in the field and the Foundation’s global study, Assessing Internal Audit Competency, to highlight the critical skills and competencies internal auditors must develop today to compete in the workforce of the future.

Download now.

Internal Audit's Digital Transformation Imperative: Advances Amid Crisis 

Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis – Analyzing the Impact of 2020 on Internal Audit Functions’ Implementation of Technology

In November 2020, the Internal Audit Foundation, in collaboration with AuditBoard, conducted a survey to understand how internal audit leveraged technology to respond to the year’s challenging and fast-changing conditions, in addition to examining how technology was used prior to the pandemic. The survey was designed to gather data and provide answers to three key questions.

Download your FREE copy of Internal Audit’s Digital Transformation Imperative.

Moving Internal Audit Deeper Into the Digital Age: Part 3 

Moving Internal Audit Deeper Into the Digital Age: Part 3, Beyond Theory — Scaling Automation Capabilities in Internal Auditing

The final report in the three-part series outlines a six-step approach designed to assist internal auditors in overcoming common hurdles to move analytics and automation beyond theory, toward actualization. It walks through proven ways today’s leaders can create an agile, insightful, and resilient internal audit organization that adds value to the business. Read the report to get a blueprint for scaling digital capabilities and transforming the audit lifecycle.

Download your FREE copy of “Moving Internal Audit Deeper Into the Digital Age: Part 3.”

Agile Auditing 

Agile Auditing – Transforming the Audit Process Executive Book Summary

This new Internal Audit Foundation and IIA-Chile executive book summary highlights essential elements of Rick Wright’s new book, Agile Auditing: Transforming the Internal Audit Process. Get an overview of the implementation and design of the agile auditing, along with the case to adopt this process.

Download your FREE copy now English | Spanish

Learn more and watch the continued conversation with IA Insights & Advice: Agile Auditing – Part 1.

Learn more and watch the continued conversation with IA Insights & Advice: Agile Auditing – Part 2.

Fraud Risk Management in Internal Audit 

Internal Audit Supports Fraud Risk Management

New from the Internal Audit Foundation and Kroll, “Fraud Risk Management in Internal Audit” offers global perceptions on internal audit’s role in assessing, preventing, detecting, and investigating fraud risk. Its survey says deeper engagement by internal audit leads to stronger fraud risk management.

Download your FREE copy now English | Spanish​ | Portuguese

Defining, Measuring, and Communicating the Value of Internal Audit: Best Practices for the Profession 

Defining, Measuring, and Communicating the Value of Internal Audit: Best Practices for the Profession

This new Internal Audit Foundation report, based on the findings of a global survey and in-depth interviews with world-class internal audit functions, addresses the question, “What is the added value of internal auditing?” It provides advice on how to define and measure your added value, and how to communicate that value to stakeholders.

Download your FREE copy now English | Portuguese

Moving Internal Audit Deeper Into the Digital Age: Part 2 

Moving Internal Audit Deeper Into the Digital Age: Part 2 – What Internal Audit Needs to Think About When Auditing Automation

This second part of the three-part series is based on an online survey of IA leaders across a broad range of companies. When modern automation tools enter an organization, they do not arrive alone. They bring with them a number of new risks. Key findings shed light on where many IA organizations are making progress and where gaps may still remain by identifying critical components of the automation that auditors should focus their efforts on.

Download your FREE copy of Moving Internal Audit Deeper Into the Digital Age: Part 2​

Privacy and Data Protection Part 1: Internal Audit's Role in Establishing a Resilient Framework 

Privacy and Data Protection Part 1: Internal Audit's Role in Establishing a Resilient Framework

The 3-part research is intended to assist internal auditors in assessing their current level of preparedness regarding privacy and data protection issues, particularly as their approaches relate to the current state of the profession overall. One component of this self-assessment involves understanding the current environment and potential changes in their approach to auditing material areas such as third-party relationships and technology, to name a few. In addition, the report also is intended to help internal auditors understand specific risks and threats, and to help them see that relevant controls are developed, implemented, and operated effectively.

Download your FREE copy of Privacy and Data Protection Part 1: Internal Audit's Role in Establishing a Resilient Framework​

Deloiteee RPA and AI Part 1

Methodology to Leverage Man and Machine

In a world being overrun by bots, it’s hard to trust our instincts. Gain perspective on the impact of robotic process automation (RPA) and artificial and cognitive intelligence (AI/CI) on internal audit. This report explores how AI and machine learning can add value to organizations.

English | Polish

Blockchain and Internal Audit

Blockchain and Internal Audit

A new joint research report from the Internal Audit Foundation and Crowe asks, “What steps, if any, should the profession be taking in response to this transformational technology?” Fill in the blanks and assess, understand, and prepare for your role in this transformational technology.

Download your FREE copy of Blockchain and Internal Audit.

Internal Auditors' Response to Disruptive Innovation

Internal Auditors' Response to Disruptive Innovation

Based on surveys and interviews with CAEs, this report explores the most frequently identified innovations and disruptions that organizations are currently facing and how the internal audit function is evolving to react to these changes. It provides helpful insights and best practices for internal auditors responding to these advances.

Download your FREE copy of Internal Auditors’ Response to Disruptive Innovation.

The Role of Internal Audit in Integrated Reporting: A South African Case Study The Role of Internal Audit in Integrated Reporting: A South African Case Study

A new case study from South Africa defines the role internal auditors should play in integrated reporting, what skills and attributes they need to effectively fulfill their role, and how their role intertwines with other players within the organization.

Download your FREE copy today!
Aligning Internal Audit Activities and Scope to Organizational Strategy

Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit

This new Internal Audit Foundation research report, Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit, investigates how organizational strategy impacts internal audit activities. Get practical guidelines for day-to-day application.

Download a FREE copy of Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit.

Auditing Anti-Bribery Programs

Auditing Anti-Bribery Programs

The newest Internal Audit Foundation report, Auditing Anti-Bribery Programs, discusses the importance of combatting bribery in an environment where enforcement and consequences continue to intensify. It helps practitioners evaluate the design, implementation, and effectiveness of their anti-bribery programs.

Download a FREE copy of Auditing Anti-Bribery Programs.

 

Artificial Intelligence – The Data Below

​Artificial Intelligence – The Data Below

A new research report, powered by the Internal Audit Foundation and sponsored by The IIA’s Chicago Chapter, discusses how Artificial Intelligence (AI) applications use data differently than traditional IT applications and suggests ways practitioners can tailor their audit approach to address the unique risks AI poses.

Download a FREE copy of Artificial Intelligence – The Data Below

The Future of Cybersecurity in Internal Audit

The Future of Cybersecurity in Internal Audit

A new joint research report from The Internal Audit Foundation and Crowe Horwath paints the picture of what cybersecurity is and how it will impact internal audit’s role and position them for success.

Download a FREE copy of The Future of Cybersecurity in Internal Audit.

 

 

Latest Publications

Agents of Change Ready and Relevant Powering Audit Committee Outcomes
Understanding and Auditing Corporate Culture CRMA Exam Study Guide and Practice Questions 2nd Edition Team Leader's Guide to Internal Audit Leadership
Agile Auditing

CBOK Report Releases

The IIA's Global Internal Audit Common Body of Knowledge (CBOK) is the world’s largest ongoing study of the internal audit profession that provides a rich overview of how the profession is currently being practiced and changes that are anticipated in the future.

CBOK Stakeholder Studies

Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder

Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder

This report reveals best practices internal auditors in the Financial Service Industry should consider in their quest to continually improve performance and deliver more value to their organizations.

Download your free PDF copy of Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder.

Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference

​Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference

This report offers insights on the expectations boards of directors and audit committee members have of internal auditors.

Download free PDF copy of Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference.

To learn more about CBOK and access/download all available reports, visit the CBOK Resource Exchange.

Permission to Reprint or Translate

If you would like to translate a publication into a foreign language or redistribute it, please email copyright@theiia.org to obtain permission. All materials published by The IIA and the Foundation are protected under U.S. copyright laws.