Skip Ribbon Commands
Skip to main content
Global Institute of Internal AuditorsBreadcrumb SeparatorKnowledge and ResearchBreadcrumb SeparatorGlobal Perspectives and Insights Archives

​Global Perspectives and Insights Archives

Below are past issues of The IIA’s global thought leadership series, Global Perspectives and Insights, available for members and nonmembers.

Internal Audit: Indispensable to Effective Governance, Risk Management, and Control

The interests, roles, responsibilities, and activities of internal auditors and external auditors are complementary and sometimes similar. However, there are also distinct differences. Internal Audit and External Audit – Distinctive Roles in Organizational Governance compares and contrasts the distinct roles of internal auditors and external auditors.

Download this issue in Arabic, Chinese Simplified, English, French, Indonesian, JapanesePortuguese, SpanishTurkish.

Special Edition: Artificial Intelligence – Considerations for the Profession of Internal Auditing

This special edition of Global Perspectives and Insights explores internal audit’s role in Artificial Intelligence by discussing associated risks and opportunities. The paper also introduces an AI Auditing Framework comprised of six components, all set within the context of an organization’s AI strategy.

Download this issue.

Issue 7 / July 2017: Crisis Resilience

Crisis resilience is the ability to resist, react to, and recover from a devastating disruption — terrorism attack, earthquake, product contamination, system failure — and modify an environment to increase security and sustainability. Events of this magnitude provide a profound threat to an organization’s future. This article explores how internal audit can help their organization move from crisis aware to crisis resilient.

Download this issue in Arabic, Chinese Simplified, English, French, Indonesian, JapanesePortuguese, Spanish, Turkish

Issue 6 / January 2017: Elevating Internal Audit’s Strategic Impact

Elevating Internal Audit's Strategic ImpactFor internal audit to be viewed as something more than an internal controls expert, it needs to strategically partner with the business. This requires approaches to work well beyond traditional internal auditing. First and foremost, it requires understanding and viewing the business strategically (not just tactically or operationally). It starts with thinking about the organization like the CEO, and includes a fundamental shift in how internal audit interacts with the executive leadership of the organization. This article explores what it means for internal audit to rise to the level of strategic partner and proposes steps that can be undertaken to get there.

Download this issue in Arabic, Chinese Simplified, English, French, Indonesian, JapanesePortuguese, Spanish, Turkish

Issue 5 / October 2016: Emerging Trends: Powered by Global Pulse of Internal Audit

Emerging Trends: Powered by Global Pulse of Internal AuditUnderstanding global trends and emerging issues in the internal audit profession is extremely valuable to The IIA, the more than 100 Institutes, and 185,000-plus global members, and internal audit stakeholders worldwide.

Over the past few years, The IIA has produced a comprehensive report, Global Pulse of Internal Audit that identifies and assesses emerging issues impacting the internal audit profession. Data are collected through a multilingual survey of internal audit practitioners worldwide, conducted in collaboration with Institutes.

This year, largely thanks to Institutes and Associated Organizations, we had substantive worldwide participation in the Global Pulse of Internal Audit survey. Results of the survey are shared in a special Global Perspectives and Insights report — Emerging Trends: Powered by Global Pulse of Internal Audit. The report includes insights on auditing culture, keeping up with technology, and achieving trusted adviser status.

Download this issue in Arabic, Chinese Simplified, English (American), English (British), French, IndonesianJapanese, Portuguese, Spanish, Turkish

Issue 4 / July 2016: Internal Audit as Trusted Cyber Adviser

While it would not be practical for someone to know everything about a topic as complex and fast-changing as cybersecurity, it has become essential for a chief audit executive (CAE) or head of internal audit to be cybersecurity-savvy. This paper explores how a team effort, support from the top, enhanced cybersecurity knowledge and awareness, and a focus on cyber resiliency can help the CAE position internal audit to be an organization’s trusted cyber adviser.

Download this issue in Arabic, Chinese (Simplified), English, French, Portuguese, Spanish, Turkish

Issue 3 / February 2016: Auditing Culture – A Hard Look at the Soft Stuff

Reminiscent of major business scandals at the turn of the century, culture is front and center again with calls for organizations to fix weak cultures that contribute to corporate misconduct. This area is not new to the internal audit profession. We have audited soft controls and tone at the top, but it is time to step up to the plate and take responsibility for auditing culture. It must be understood that internal audit must continuously monitor organizational culture at all levels, it is not a standard engagement. Global Perspectives and Insights Issue 3 will discuss how the profession can move forward on auditing culture.

Download this issue in Arabic, Chinese, English, French, Indonesian, JapanesePortuguese, Spanish, or Turkish.

Issue 2 / October 2015: Beyond the Numbers: Internal Audit's Role in Nonfinancial Reporting

Nonfinancial reporting is the reporting of quantitative and qualitative information that falls outside the scope of mainstream financial statements. More than a passing trend, nonfinancial reporting is required in some jurisdictions; global frameworks and standardized approaches to nonfinancial reporting are gaining recognition; and spending on related assurance is projected to grow. Global Perspectives and Insights Issue 2 discusses internal audit’s role in nonfinancial reporting.

Download this issue in Arabic, Chinese, English, French, IndonesianSerbianSpanish, or Turkish.

Issue 1 / June 2015: Grappling with Geopolitics

It can be a daunting task for internal auditors to grapple with how geopolitics impacts organizations. After all, geopolitics includes broad and complex interrelated topics such as climate change, the outbreak of disease, political instability, economics, war, and conflict, all of which can present risks to the organization with little or no notice. This paper briefly describes the impact of economics, war, and conflict on one particular topic that has pervaded global business news headlines — the price of oil. The authors consider the impact of the price of oil on multiple industries. Finally, they explore the key considerations for internal audit in addressing geopolitical risks to the organization.

Download the first issue in Arabic, English, French, Indonesian, Spanish or Turkish.