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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: Artificial Intelligence — Considerations for the Profession of Internal Auditing

Special Edition! Artificial Intelligence — Considerations for the Profession of Internal Auditing

This special edition of Global Perspectives and Insights explores the 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.

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

Previous Issues

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.


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

For 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. 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.​