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Stakeholder Resource Exchange

Stakeholder Resource Exchange

Stakeholders such as audit committees are responsible to the board for oversight of management reporting on internal control, and because the internal auditors play a key role in assessing and reporting on risk management and internal controls, these two entities share a healthy interdependence.

The resources on this page provide a wealth of information for internal auditors, audit committees, and boards of directors.

 

Downloads and Links

Tone at the Top

Is Your Organization Ready for the Next Cyberattack?
The latest global rampage of WannaCrypt (dubbed #WannaCry) has organizations thinking about their cybersecurity controls. This issue of Tone at the Top focuses on internal audit’s roles and responsibilities for strengthening the cybersecurity culture. Download your copy.​

Customized Solutions

​The New Audit Executive Center Now Hosts the Audit Committee Resource Exchange
The Audit Executive Center has recently updated its services, membership levels, content, and tools to better serve CAE’s needs. The Audit Committee Resource Exchange now resides in the new Center website as an AEC members-only resource. Many of the audit committee resources are still available below. Learn more about the new Center.

Global Perspectives and Insights

​Free Report: Build a Crisis-ready Culture
Crisis resilience is the ability to resist, react to, and recover from a devastating disruption. Events of this magnitude provide a profound threat to an organization’s future. Internal audit is in a unique position to help the organization prepare, and move from crisis aware to crisis resilient. Available for download in 8 languages.

Audit Reports Practice Guide

Audit Reports: Communicating Assurance Engagement Results
This practice guide offers guidance to audit practitioners on how to effectively communicate the results of internal audit engagements to stakeholders. The guide addresses key considerations such as tailoring the report to multiple audiences, structuring the report to maximize impact, and accounting for follow up and corrective action. Download the guide.

The IIA's New IPPF

The IIA Updates its Standards
Changes to the International Standards for the Professional Practice of Internal Auditing (Standards) went into effect 1 Jan. The most significant changes reflect the evolving roles and responsibilities of the CAE. Two new standards acknowledge evolving demands on the CAE and the resulting potential for impairment to objectivity. Other changes focus on aligning with the 10 Core Principles, introduced as part of last year’s update to The IIA’s International Professional Practices Framework (IPPF). Access now.

Voice of the Customer

Voice of the Customer:
Stakeholders’ Messages for Internal Audit
Internal audit has a unique and critical role to fill in organizational governance. In fulfilling this role, internal auditors work with a wide variety of stakeholders in their organizations. The focus of this report is on board members and members of the executive team of organizations that have internal audit functions. While there are other types of stakeholders, these are the ones that most directly affect the work of internal audit. Access now.

Six Audit Committee Imperatives

​Six Audit Committee Imperatives:
Enabling Internal Audit to Make a Difference
This report offers insights as to the expectations audit committees have of internal audit. For audit committees, the insights provide a catalyst for taking stock of committee members’ interactions with and use of the internal audit function. For any progressive CAE, these expectations offer opportunities to advance relationships with this vitally important stakeholder group by improving internal audit’s value proposition. Access now.

Helpful Links

Tone at the Top
CEO Blog: Chambers on the Profession
Responses to Regulators
Internal Audit's Value Proposition
Article: Think of Internal Audit as the Conscience of the Organization
Global Advocacy Platform


An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available for pre-order. Visit the IIA Bookstore for more information.

Get your free subscription to The IIA's Tone at the Top newsletter.View the latest reports from The IIA's CBOK Resource Exchange.Standards Awareness