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Global Knowledge Brief

Global Knowledge Briefs

Global Knowledge Briefs expand The IIA’s commitment to developing global thought leadership by frequently delivering articles that provide insight and direction on key global issues. This new informative content series is an IIA member benefit and is available to IIA members only.

Current Issue

Global Knowledge Brief: Auditing Social Media

New! Auditing Social Media: Adding Value by Improving Governance

The business benefits of social media are undeniable considering nearly half of the global population is actively online. Learn how organizations and prominent individuals can use social media to tap into billions of potential customers and followers. But, planning and an understanding of how social media works is key.

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Special EHS Issue

Audit Reimagined

Audits Reimagined

As internal audit risks continue to increase — especially in the EHS arena — many traditional audit approaches are becoming just as quickly outdated. Stakeholders are looking to internal audit for a more proactive approach to risk. In order to stay relevant, new methods are needed to help organizations anticipate future risks. This brief looks at reimagining internal audit.

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Special Cloud Security Issue

IIA Bulletin: Cloud Security, Insider Threats, and Third-party Risks

Cloud Security, Insider Threats, and Third-party Risks

Yet another major bank is in the news because of a data breach, the kind that not only endanger the personal information of millions of consumers, but also undoubtedly damage organizational reputations. The breach also will fuel intensified scrutiny from boards and increase shareholder and public demand for accountability. IIA issued this special report in early August, which includes ten questions internal auditors should be prepared to answer.

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Special Public Sector Issue

Public Sector Knowledge Brief: Strategic Public Asset ProtectionStrategic Public Asset Protection

Learn the vital importance of strategic public assets (SPAs), and the role of internal audit within public sector entities that are responsible for cross or inter-government response and recovery of SPAs in the event of natural or man-made disasters or threats.

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Special EHS Global Issue

Environmental, Health & Safety Knowledge Brief: Fourth Wave Environmentalism

Fourth Wave Environmentalism: Reducing Harmful Exposures

This knowledge brief provides an overview of the Environmental Defense Fund’s introduction of the Fourth Wave of Environmentalism, and emphasizes EDF’s health program’s mission to reduce exposure to harmful environmental health risks. It also provides internal auditors with information on how environmental issues impact organizations and explores their role as key assets in achieving environmental initiatives.

IIA Member-English IIA Member-Portuguese

Previous Issues

Global Knowledge Brief: Solving Key Challenges in a Small Audit Group

Solving Key Challenges in a Small Audit Group

Does size really matter? Or are the challenges that small internal audit departments face the result of other factors? This Global Knowledge Brief, based on Alice Mariano’s presentation at The IIA’s 2019 International Conference, explores those questions and others involving the challenges of smaller audit groups.

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Global Knowledge Brief: Data Analytics Mandate: Part II

Data Analytics Mandate: Part II

Following up on Part I’s introduction to data analytics and its potential benefits for internal audit, Managing and Delivering Internal Audit’s Data and Analytics Needs: Part II dives into the strategies, tools, and tactics for building a comprehensive data analytics program that can deliver enhanced audit services.

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Global Knowledge Brief: Data Analytics Mandate: Part 1

Data Analytics Mandate: Part 1

Balancing all the requests of your internal business units is vital for the success of your internal audit data analytics function. Learn how to build a data analytics function that enhances audit service delivery.

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Global Knowledge Brief: Innovative Approach to Audit Reports

Innovative Approach to Audit Reports

Learn about an innovative approach to developing audit reports for operational and implementation audits. This brief details the link between findings, maturity, and overall report ratings, and offers best practice examples for organizing and presenting content within audit reports.

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Global Knowledge Brief: Audit Team Transformation

Audit Team Transformation: How to Create a “Dream Team”

Learn additional strategies to retain talent by using talent to its fullest, and build a talent pipeline of mutigenerational, multidepartmental sources to create “audit team transformation”.

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Global Knowledge Brief: Approaches to Upskilling for Internal Auditors

Approaches to Upskilling for Internal Auditors

Innovative thinking, communication, technology, and other skills that support innovation and agility are in short supply. How can CAEs help develop these critical skills in their staff members?

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Global Knowledge Brief: Integrating a Data Driven Approach

Integrating a Data Driven Approach

Learn the basics of building data analytics into the internal audit methodology. Make the investment and become a leader in your organization and in the profession of internal auditing.

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Global Knowledge Brief: Reducing Enterprise Risk

Reducing Enterprise Risk

Bill Shireman, President and CEO of Future 500, discusses how to find common ground between uncommon allies. Read four ways corporate EHS can reduce enterprise risk, protect the brand, and earn stakeholder support in polarized times.

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Global Knowledge Brief: Effective Workpapers

Effective Workpapers: Learning the Basics

Engagement workpapers are used to document information generated throughout the engagement, from planning to performing and communicating.

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Global Knowledge Brief: Climate Action

Climate Action: Implications for Internal Audit

Globally, public and private partnerships are taking action against climate change and air pollution. Internal auditors should obtain sufficient knowledge to evaluate the organization's risks and management processes related to climate change, climate actions, and sustainability. This primer is a good place to start.

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Global Knowledge Brief: Building Internal Audit Competencies

Internal Audit Competencies: Understanding and Building Competencies for Success

Internal auditing requires a unique set of characteristics and competencies that differentiate the profession from others. Discover the key competencies for the profession of internal auditing and learn how to build competencies for success.

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Global Knowledge Brief: India's Environmental Crisis

India’s Environmental Crisis: A Case for Third-party Audits and a Comprehensive Environmental audit Program

In this joint Global and EHS Knowledge Brief, leveraging his qualifications and global experience as an environmental engineer, Keshav Reddy discusses the role of third-party providers in performing environmental audits in developing economies.

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IIA Member-English IIA Member-Portuguese