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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: Internal Audit and Compliance

NEW! Compliance Report

The IIA’s new Global Perspectives & Insights, “Internal audit and compliance: Clarity and collaboration for stronger governance,” explains why a clear understanding of roles is critical to effective compliance and independent assurance. The report includes analysis on applying the Three Lines Model’s Six Principles and practical illustrations from practitioners. Download now to review the top four key takeaways.

The report is available in the following languages:

English French German Portuguese

Affiliates interested in translating into additional languages are encouraged to contact

Previous Issues

Remote Auditing: Challenges, Risks, Fraud, Technology, and Staff Morale

The IIA’s new report, “Remote Auditing: Challenges, Risks, Fraud, Technology, and Staff Morale,” outlines the benefits and challenges of remote auditing, as well as the abilities auditors will need to successfully do their jobs in the post-pandemic environment — emotional intelligence, communications skills, business acumen, flexibility, agility, as well as imagination and curiosity. Available in 6 languages.

The Three Lines Model – An Important Tool for the Success of Every Organization

The IIA’s new report, “The Three Lines Model – An Important Tool for the Success of Every Organization,” outlines essential governance elements and answers questions about implementing The Three Lines Model in different industries, with a focus on accountability, actions, and assurance and advice. Any organization, anywhere can succeed when applying the core elements essential for good governance. Available in 11 languages.

From Conformance to Ambition: Applying the Internal Audit Ambition Model

The IIA’s new report, “From Conformance to Ambition: Applying the Internal Audit Ambition Model,” helps CAEs define internal audit’s full potential and align their ambitions with those of their organization. Understanding and applying the model also drives conformance to The IIA’s Standards, and helps communicate internal audit’s achieved levels of quality.Available in 6 languages.

Understanding the Effects of Diversity and Inclusion on Organizations

Research shows that diversity within an organization has a tangible impact on both workplace productivity and organizational value. In contrast, a lack of diversity is a relevant organizational risk. Learn why internal audit should be an advocate for diversity in all its forms within both its own activity and the organization as a whole. Available in 8 languages.

Optimizing Talent Management in an Evolving Audit Landscape

The IIA’s new report, Global Perspectives and Insights: Talent Management, explores the evolving challenges organizations are facing when trying to recruit and retain top internal audit talent. It discusses factors like the expanded ground internal audit is charged with covering as well as issues that compound the situation, like technology advancements and tech-based risks. Available in 7 languages.

5G and the 4th Industrial Revolution – Part I and II

The IIA’s Global Perspectives and Insights: 5G and the 4th Industrial Revolution, part one of a two-part series, looks at keys issues that are bound to arise once 5G is a reality. From implementation challenges, legal issues, and regulatory tests to disruptive technologies, data management, and cybersecurity concerns, the report seeks to prepare organizations for the potential impacts of 5G so they can proactively address the issues. Available in 9 languages.

Agility and Innovation

If internal auditors are to remain relevant and add real value to their organizations, their speed, flexibility, and proactive approach to problem solving must be optimized. The newest report in the IIA's Global Perspectives and Insights series, "Agility and Innovation," defines what it means to be agile and innovative in today's marketplace and how the two are interdependent. Available in 10 languages.

Top Risks Faced by Chief Audit Executives

Even the most well-prepared audit plans need to be flexible. The 2018 Global Risk Report outlines the top risks faced by CAEs: Talent Management, Data Analytics, Cyber, Regulations, and Responding to Disruption. Are your audit plans flexible and adequate to address these risks? Available in 7 languages.

Internal Audit in the Age of Disruption

By focusing on assurance, engaging with subject-matter experts, investing in training and disruptive technologies, putting new technologies to work, and providing insight into emerging risks and opportunities, internal audit may be seen as a key asset in helping the organization to harness the power of disruption. Available in 10 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.

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