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

Global Perspectives and Insights

Developed in response to a high demand for timely thought leadership that is powerful, timely, relevant, topical and responsive to global geopolitical and economic influences, The IIA created Global Perspectives and Insights. This new thought-leadership series, offers insight and direction on key issues, with perspectives that resonate globally.

Global Perspectives and Insights: Distinctive Roles in Organizational Governance – Internal Audit and External Audit

NEW! 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 Your Free Copy

Also Available for Download in the Following Languages

ArabicChinese SimplifiedFrenchIndonesian
PortugueseSpanishTurkish

Affiliates interested in translating into additional languages are encouraged to contact Institute.Relations@theiia.org.

Previous Issues

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 your free copy.


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. Access the report in 8 languages.


Visit the Global Perspectives and Insights Archives

Visit this archives web page to access previous issues of Global Perspectives and Insights on topics such as Auditing Culture, Geopolitics, and Nonfinancial Reporting.

Send questions or comments to globalperspectives@theiia.org.​