This issue identification memo can be used to notify auditees of specific issues identified during an internal audit.

This questionnaire explores internal audit’s strategic contributions and what management and boards should expect from a...

This document outlines risks and controls common to the application control review process in a risk and control matrix ...

This issue of Board Perspectives outlines six imperatives for internal audit from the CBOK study based on feedback from ...

This internal audit engagement memo informs an auditee of an upcoming audit and includes the objectives of the audit, pr...

This issue of The Bulletin provides an update on the future auditor and its implications to internal audit’s value propo...

This audit program outlines steps to perform a comprehensive review of a hotel's financial reporting area and its compli...

This sample memo presents a high-level observation of the review and testing of manual and system controls present in a ...

In our latest edition of Internal Auditing Around the World, we interviewed 22 inspiring female internal audit leaders w...

This memo documents a company’s approach to administering and supervising internal audit work completed by department pe...

This audit program outlines procedures to evaluate six system control objectives.

This audit program outlines steps for reviewing the security of systems running the UNIX operating system.