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How to Run an Internal Self-Assessment of Your Audit Function (Step by Step)
The Standards require an internal audit function to assess itself, and most functions do it badly: a checklist completed by the person who wrote the methodology, a conformance…
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18–28 minutes -
Internal Audit in Government: The Complete Guide to Public-Sector Assurance
Government internal audit answers to the public rather than to shareholders, publishes what it finds, works under standards that carry the force of law and audits an organization…
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21–32 minutes -
Yellow Book vs IIA Standards: GAGAS for Internal Auditors, Mapped Standard by Standard
Government internal auditors in the United States work under two sets of standards: the Yellow Book, GAO’s Government Auditing Standards (GAGAS, 2024 revision), which many audit organizations are…
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22–32 minutes -
SR 11-7 and SR 26-2 Explained: The Model Risk Guidance, From 2011 to 2026
For fifteen years SR 11-7, the 2011 interagency Supervisory Guidance on Model Risk Management, defined how US banks govern their models, and its vocabulary (effective challenge, conceptual soundness,…
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18–27 minutes -
The Organizational Resilience Topical Requirement: A Conformance Workbook for April 2027
The IIA issued the Organizational Resilience Topical Requirement on 30 April 2026; it becomes mandatory for assurance engagements on 30 April 2027. This workbook sets out all twenty…
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21–31 minutes -
GIAS Domain I: The Purpose of Internal Auditing, Explained Clause by Clause
Domain I of the Global Internal Audit Standards contains no standards, no principles and no requirements, yet it shapes everything that follows: it defines what internal auditing is…
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26–38 minutes -
Entity-Level Controls: Auditing the Controls Above the Processes
A complete guide to entity-level controls for internal auditors: what they are, the categories the PCAOB lists, the difference between indirect, monitoring and precise controls, examples mapped to…
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18–28 minutes -
The Organizational Behavior Topical Requirement: A Conformance Workbook
The IIA’s Organizational Behavior Topical Requirement takes effect on 15 December 2026. This workbook turns its fifteen requirements into test steps, evidence requests and exclusion rationales, shows how…
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28–42 minutes -
Assessing Cybersecurity With NIST CSF 2.0: An Internal Audit Method
An internal audit method for using NIST CSF 2.0 as assessment criteria: how to scope a first-time assessment by depth, turn the 106 subcategories into agreed criteria, apply…
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19–29 minutes -
The Cybersecurity Topical Requirement: A Conformance Workbook
The IIA Cybersecurity Topical Requirement turned into a working checklist: the three domains and seventeen requirements with what to assess, example evidence and the common gap for each,…
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22–33 minutes -
COSO’s 17 Principles: The Complete List, What Each Requires, and How to Evaluate Them
All seventeen COSO 2013 principles across the five components: the question each asks, the evidence that answers it, what each looks like when it fails, the present-functioning-operating-together evaluation,…
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18–28 minutes -
Old IPPF to New GIAS: The Complete Mapping Table
Every 2017 Attribute and Performance Standard mapped to the 2024 Global Internal Audit Standards, following the IIA two-way mapping: Code of Ethics and Core Principles crosswalks, the requirements…
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29–43 minutes -
GIAS Domain V: Performing Engagements From Planning to Closure
Domain V of the Global Internal Audit Standards, standard by standard: the fourteen workpapers the domain produces, engagement communication as a thread from notification to closing meeting, the…
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19–29 minutes -
GIAS Domain IV: Managing the Function — Strategy, Plan, Resources, Communication
Domain IV of the Global Internal Audit Standards, standard by standard: the sixteen artifacts the domain produces, understanding the organization, the new internal audit strategy requirement with an…
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19–29 minutes -
GIAS Domain III: Governing the Internal Audit Function — the Board’s Job Description
Domain III of the Global Internal Audit Standards, standard by standard: the essential-conditions idea and who it binds, the internal audit mandate and charter, board and senior management…
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20–29 minutes -
GIAS Domain II: Ethics and Professionalism, Including Professional Courage
Domain II of the Global Internal Audit Standards, standard by standard: the five principles and thirteen standards at a glance, why the Code of Ethics became testable standards,…
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19–29 minutes -
The Global Internal Audit Standards: Every Domain, Principle and Standard Mapped
The Global Internal Audit Standards are organized as five domains, fifteen principles and fifty-two standards, and this page maps all of them: every principle, every standard by number…
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17–25 minutes -
Third-Party Topical Requirement: The 17 Requirements, Mapped for 15 September 2026
The IIA’s Third-Party Topical Requirement, effective 15 September 2026, as a working guide: what counts as a third party, when the requirement binds, all seventeen requirements in three…
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30–46 minutes -
IIA Topical Requirements Explained: What Is Mandatory, When, and How to Conform
The IIA’s Topical Requirements explained: where they sit in the 2024 IPPF, every requirement issued or announced with dates and structure (cybersecurity in force since February 2026, third-party…
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19–28 minutes -
Preparing for an External Quality Assessment: The QAIP Runway, Month by Month
Standard 8.4 requires every internal audit function to be externally assessed at least once every five years, and the assessment is the one moment when the function’s own…
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18–27 minutes -
How to Audit Corporate Culture: A Topical Requirement Method
Culture becomes a mandatory audit subject on 15 December 2026. The fifteen requirements of the IIA’s Organizational Behavior Topical Requirement with the evidence for each, culture defined as…
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25–37 minutes -
Global Internal Audit Standards 2024: What Changed, Standard by Standard
What changed when the Global Internal Audit Standards replaced the 2017 framework: the five-domain structure, the nine substantive additions, a standard-by-standard mapping, the essential conditions for boards, the…
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17–26 minutes -
History of IIA Internal Audit Standards: 1947 to GIAS 2024 and the Topical Requirements
The full history of the IIA Standards with every date re-checked: the 1947 Statement of Responsibilities, the 1968 Code of Ethics, the 1978 Standards, the 1999 definition, the…
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29–44 minutes -
ISO 9001 Internal Audits: Clause 9.2, the 2026 Edition, the Programme, Checklist, Findings
ISO 9001 internal audits from requirement to closure: what clause 9.2 requires and how certification auditors test it, the 2026 edition changes that reach the audit, ISO 19011…
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19–28 minutes -
The COSO Internal Control Framework: Five Components and 17 Principles, for Auditors
COSO’s Internal Control Integrated Framework is the most widely used definition of what internal control is and how to judge whether it works, and it is the criteria…
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18–26 minutes -
The Internal Audit Charter: What GIAS Requires, a Clause-by-Clause Template and an Example
The internal audit charter is the document that creates the function: it records the mandate the board grants, the independence arrangements that protect it, the scope of its…
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19–29 minutes -
How to Conduct an ISO 14001 Audit: The 2026 Edition, the Programme, Compliance Evaluation
An ISO 14001 audit from the standard to closure: the structure and the 2026 edition changes, clause 9.2, a programme built around significant aspects and compliance obligations, a…
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18–27 minutes -
Risk Management Frameworks Compared: COSO, ISO 31000, NIST
Nine frameworks and models in one comparison with what each is for and is not, a decision table for which fits which situation, the eight elements every framework…
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20–29 minutes -
The History of Internal Audit: A Timeline From Ancient Accounts to the Global Standards
Internal audit is a young profession with an ancient job description. People have checked other people’s accounts for at least five thousand years, the word auditor comes from…
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18–27 minutes