Internal auditing is a knowledge-based activity. Having the right people, with the right competencies, is the first and most important...

The impact of COVID-19 has been felt by organisations across industries and continents. Imposed restrictions have forced many companies...

Presentations can be a powerful way of communicating the results of an audit engagement. They can be used to highlight better practices,...

A self-assessment with independent validation (#SAIV) is one form of external assessment (#EQA) that involves part of the work being...

Some internal audit functions are using the disruption caused by COVID-19 to refocus their planned audit programs. In some cases, with...

Internal auditors rely on their reputation to influence positive change within organisations. They must be seen as credible, trustworthy...