CAE Resources
Books and other useful resources
IPPF
The Institute of Internal Auditor's (IIA's) International Professional Practices Framework is the conceptual framework that organises the authoritative guidance promulgated by the IIA.
It consists of mandatory guidance (including the Code of Ethics and International Standards for the Professional Practice of Internal Auditing) and strongly recommended guidance.
Latest Reports ....
Agile Auditing – In this executive book summary, the Internal Audit Foundation summarizes essential elements of Rick Wright’s new book, Agile Auditing: Transforming the Internal Audit Process. This summary provides knowledge on basic elements of this process, including an overview, the case to adopt, and the implementation and design of the agile auditing process.
Sawyers
This 7th edition builds on Sawyer’s legacy by looking at internal auditing from a business perspective. It is organized to show what chief audit executives need to know to develop the ideal internal audit function and what internal auditors need to know to deliver current internal audit services and products.
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Essentials
An outstanding resource for every internal auditor, this manual written by Archie R. Thomas includes sample materials supplied by practitioners using real-world best practices.
Use these documents as they are presented or customize them for your organization.
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Internal Audit Quality
Sally-Anne Pitt's Internal Audit Quality: Developing a Quality Assurance and Improvement Program, Wiley (2014) is the first internal audit book focused on internal audit quality. It includes techniques for understanding stakeholder expectations of quality and value, better practices and advice from global internal audit leaders. It also includes key performance indicators for measuring internal audit's success and hints for embedding quality.
Internal Audit Value
This new Internal Audit Foundation report, based on the findings of a global survey and in-depth interviews with world-class internal audit functions, addresses the question, “What is the added value of internal auditing?” It provides advice on how to define and measure your added value, and how to communicate that value to stakeholders.
Speed of Risk
In this 2nd edition of Lessons Learned on the Audit Trail, author Richard Chambers shares fresh perspectives on the lessons in the first edition and imparts new lessons learned during the last few years. He has invested more than four decades serving the profession. His belief and motivation in writing this new edition is that if he can help just one internal auditor to be better prepared for the challenges and opportunities that lie ahead, then the effort will have been worth it.
CIA Learning System
The IIA’s CIA Learning System® is a comprehensive and interactive online CIA review program that teaches and reinforces the CIA exam syllabi and International Professional Practices Framework (IPPF) in a flexible, on-demand format, tailored to current knowledge gaps, learning style, and schedule. Updated online quizzes, study tools, and reading materials (printed books available as an optional add-on), provide candidates with the most personalized, flexible, and efficient study experience for express, exam day success.
Covid-19 Resources
The Internal Audit Foundation and The IIA have collaborated with partners to produce a COVID-19 Content Series designed to provide timely, relevant content to help internal audit professionals and the organizations they serve navigate the many challenges related to COVID-19.
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Audit Committees
The Institute of Internal Auditors – Australia along with the Australian Institute of Company Directors and the Australia Auditing and Assurance Standards Board launched the third edition of Audit Committees-A Guide to Good Practice in 2017. As part of the update, the internal audit section has now incorporated a diagram showing functional reporting lines of Chief Audit Executive to CEO on administrative matters and directly to the audit committee on operational matters
Internal Auditing
Internal Auditing: Assurance & Advisory Services, Fourth Edition, is a comprehensive textbook designed to teach students the fast-growing global profession of internal auditing.
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New Auditors Guide to Internal Auditing
This is a guide for new auditors that covers all the basics: from value proposition of internal audit to governance, risk, and compliance (GRC), the International Professional Practices Framework (IPPF), and how to conduct an audit. There is also guidance for experienced auditors who can reflect on what they should be doing.
​Agents of Change: Internal Auditors in an Era of Disruption
Agents of Change: Internal Auditors in an Era of Disruption is a call to action for internal audit practitioners at all levels. To truly impart value, internal auditors must be catalysts for transformation that creates value within the organizations they serve.
Working with the Internal Audit Foundation, almost 600 chief audit executives (CAEs) and internal audit directors around the world were surveyed on what it takes to be an agent of change in twenty-first century internal auditing. The survey was followed up with in-depth conversations with CAEs who clearly model what it takes to be agents of change. The results were revealing and provided the basis for this book.
​COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples
The COSO publication, Enterprise Risk Management - Integrating with Strategy and Performance, sets out a relationship between an entity’s mission, vision, and core values; its strategic goals and directions; and the approaches used in carrying out its strategy.
This complementary publication—the Compendium of Examples—provides examples to illustrate how an organization might apply principles from Enterprise Risk Management - Integrating with Strategy and Performance to its day-to-day practice. Each example highlights specific principles that are relevant to entities of different types and sizes in different industries. Together, the examples relate to each of the five components and twenty principles set out in the Framework.
​Powering Audit Committee Outcomes: The Essential Guide
How well the audit committee performs is largely dependent on its remit and the capability and drive of its membership. Does your audit committee operate with a check-the-box mentality, or does it strive to deliver outcomes that enhance and protect organizational value and help the governing body deliver its strategies and objectives while managing its most critical strategic and operational risks? This book focuses on the latter approach.
This book is tailored specifically for audit committees today and the foreseeable future. Each chapter addresses the changing landscape to provide context for current and emerging audit committee requirements. The content will also help chairs of governing bodies, chief audit executives (CAEs), the audit committee secretariat, and other areas reporting to the audit committee.
​Wayfinding: Stories of Internal Audit Leaders Navigating to Success
This book tells the stories of 12 leaders who have all realized a career goal in the form of a title or role, but their desired destination is often tied to a sense of purpose or the need to be intellectually challenged. When presented with the prospect of greater responsibility or the occasion to influence the profession, these leaders recognized these as opportunities aligned with their desired destination.
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Wayfinding offers many lessons that can be applied to our own journeys. Perhaps the most important lesson these leaders offer is the decision to chart a new course. Every person at every moment is at the beginning of a new story.
CRMA Exam Study Guide and Practice Questions, 2nd Edition
The CRMA® Exam Study Guide and Practice Questions, 2nd Edition, compiles the comprehensive review material you need to prepare for the Certification in Risk Management Assurance® (CRMA®) exam. Crucial information is presented in this one-of-a-kind study guide for each of the three official exam domains:
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Domain I: Internal Audit Roles and Responsibilities
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Domain II: Risk Management Governance
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Domain III: Risk Management Assurance
With current information and trends, explanatory examples, and useful tables and figures, the CRMA® Exam Study Guide and Practice Questions, 2nd Edition, will not only serve as an aid to taking the exam but will also enhance your knowledge of risk management assurance for audit-related activity.
​Auditing and Disruptive Technologies
Times are changing. Where there are challenges there are opportunities, but only if you embrace them. Disruptive technologies not only change the way companies do business, they have the power to transform business models, value propositions, supply chains, and customer relationships.
Author Thomas Sanglier provides auditors with an introduction to disruptive technologies. Using these technologies as examples, the book explores potential impacts to business models, roles, governance, and risks to enable auditors to help their organizations through the forthcoming changes. In addition to organizational impacts, the book discusses auditing disruptive technologies as well as how auditors might leverage these same technologies to provide greater audit effectiveness and/or efficiency
