We've partnered with industry experts to bring you meaningful reports and whitepapers that can help you better understand the latest trends in audit and assurance to help inform your strategy.
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CumplimientoESGnoviembre 11, 2025
Sustainability reporting regulations at the crossroads: The EU omnibus package
De: Patrick Velte
In contrast to the sustainability reporting regulations, the EU Commission's goal is to stimulate the competitiveness of the European economy and achieve bureaucratic relief by the EU omnibus package.
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ReportCumplimientooctubre 28, 2025Cybersecurity Topical Requirements: Enhancing internal audit’s approach to governance, risk management, and control processesDe: Mike Levy, CIA, CRMA, CISSP, CDPSEWith the global cost of cybercrime projected to reach $1.2 trillion by the end of 2025, internal audit must evolve from assurance providers to strategic partners in cybersecurity risk management.
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ReportCumplimientoseptiembre 17, 2025Making the argument for internal audit change assuranceDe: Jonathan ChapmanFocusing on change initiatives that pose the most significant risk, internal audit can enhance the effectiveness of their change management program.
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ReportCumplimientoagosto 20, 2025Navigating AI and the 8-step path to adoptionDe: Jim Pelletier, CIA, CGAPKen PetersenArtificial Intelligence represents a fundamental shift in how machines can assist, augment, and potentially transform workflows and decision-making across professions, including internal audit.
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ReportCumplimientojulio 15, 2025Enhancing audit efficiency with multi-year planningDe: Scott Madenburg CIA, CISA, CRMAMulti-year audit planning aligns the internal audit function with organizational goals, positioning it as a strategic partner in managing risk and supporting the organization’s long-term strategy.
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ReportCumplimientojunio 17, 2025Building internal audit strategy: Four stages for sustainable successDe: Jonathan ChapmanInternal audit functions that get their strategy right deliver higher value for their organizations and receive larger returns from their investment with change initiatives sustained into the future.
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ReportCumplimientomayo 28, 2025Making a difference: Fraud prevention, detection, and managementDe: John J. HallEnsuring that your organization has a fraud risk management framework in place - prevention, detection, management - enables internal auditors to proactively anticipate and mitigate risks effectively.
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ReportCumplimientomarzo 25, 2025Internal auditing excellence: Effective quality assessmentDe: Jonathan ChapmanEffective quality management in internal audit is not about ticking boxes but creating a culture where quality is in every aspect of your audit work.
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ReportCumplimientomarzo 05, 20254 steps to an effective internal audit team: Attract, reward, manage, and developDe: Jonathan ChapmanThis report focuses on a four-part framework of successful internal audit people management that is needed to ensure delivery of audit objectives.
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ReportCumplimientofebrero 05, 2025Paving the way to Integrated Assurance: A proactive approachDe: Jim Pelletier, CIA, CGAPDownload this report to better understand how integrated assurance guides internal audit to help improve risk management across the organization.
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ReportCumplimientoenero 29, 2025Delivering enhanced value: 10 tips for impactful stakeholder managementDe: Jonathan ChapmanUnderstanding the key components of successful stakeholder management strategy, internal audit can contribute to an organization’s success while fostering deep, trusting, and productive relationships.
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ReportCumplimientoenero 02, 2025Understanding Generative AI and how to leverage it for internal auditDe: Deep NandaSon TranResponsibly embracing technology allows audit departments to better ensure that their processes are efficient, effective, and aligned with the highest standards of assurance and ethical responsibility.
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ReportCumplimientodiciembre 18, 2024Third-party risk management: Tips and strategies for organizational successDe: Dana Lawrence, CIA, CRMA, CFSA, CAMS, CRVPM, CCAThird-party risk management enables organizations to control cost, drive service excellence, and mitigate risks to gain increased vendor value.
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ReportCumplimientodiciembre 11, 2024The Global Internal Audit Standards Domain I – VDe: Liz Sandwith CFIIAThe 2024 Standards consist of 5 Domains, 15 Principles, and 52 Standards, covering internal audit’s purpose, ethics and professionalism, governance, management, and performance. Download the report now.
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ReportCumplimientoESGdiciembre 05, 2024ESG data collection, analysis, and reporting: A guide for internal auditDe: Kevin GouldInternal audit plays a pivotal role providing assurance on ESG data management and reporting. These activities add value to both the business and stakeholders by providing insight at the right time.
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ReportCumplimientonoviembre 20, 2024Understanding organizational ethicsDe: John J. HallAs part of the internal audit function, employees must be encouraged to do the right thing and speak up when they see something that doesn’t seem right.
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ReportCumplimientooctubre 30, 2024Harnessing Generative AI for internal audit activitiesDe: Jim Pelletier, CIA, CGAPNicole Narkiewicz, Ph.D.Explore how generative AI is transforming internal audit functions, enhancing efficiency, and improving data analysis. Learn about AI adoption, governance challenges, and practical use cases for auditors in this insightful report.
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ReportCumplimientoagosto 29, 2024AI and the internal audit processDe: Ken PetersenAI technology can drive audit productivity and efficiencies. Although best practices are still emerging, there are advantages and disadvantages to using GenAI across each stage of the audit lifecycle.
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Informe técnico/contenido editorialCumplimientoActualizadoagosto 15, 2024The organizational risks of social mediaDe: Dana Lawrence, CIA, CRMA, CFSA, CAMS, CRVPM, CCAInternal audit is uniquely positioned to take the lead with a robust, long-term risk management program that effectively governs social media and its reputational impact on organizations.
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Informe técnico/contenido editorialCumplimientojunio 05, 2024AI, cybersecurity, and the need for appropriate governanceDe: Mark Maraccini Mike Del GuidiceThe value of AI is clear, but organizations face newly emerging risks. Internal auditors can become a valuable partner in ensuring AI governance meets all security, compliance, and quality standards.
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Informe técnico/contenido editorialCumplimientoPerspectivas y puntos de vista globales: Innovación y tecnologíaDe: Jim Pelletier, CIA, CGAPDennis Wong, CIA, CFSANisha Nair, CIA, FCCA, UAECA, CFE, ACMA, CGMAEsta serie de tres partes, creada en colaboración con el IIA, se centra en el papel de la auditoría interna en el aseguramiento tecnológico, la adopción y el reto del talento tecnológico de la auditoría interna.
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Informe técnico/contenido editorialCumplimientomayo 16, 2024Digital assets: Understanding the fundamentals and how to support appropriate governance in areas of emerging technologyDe: Dana Lawrence, CIA, CRMA, CFSA, CAMS, CRVPM, CCALearn how to proactively identify and understand the various types of digital assets and how to safeguard against potential threats.
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Informe técnico/contenido editorialCumplimientoabril 29, 202410 tips to impactful internal Audit Committee reportingDe: Jonathan ChapmanClear, relevant, and frequent communication between internal audit, the Audit Committee, and the Board is critical to driving organizational transformation, and
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Informe técnico/contenido editorialCumplimientoabril 26, 2024Innovation and technology part 3: Internal audit’s tech talent challengeDe: Jim Pelletier, CIA, CGAPDennis Wong, CIA, CFSANisha Nair, CIA, FCCA, UAECA, CFE, ACMA, CGMAInternal audit can and should be technology’s biggest advocate in the organization. It is the change-bearer, the partner, the bringer of good news.
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Informe técnico/contenido editorialCumplimientoabril 26, 2024Innovation and technology part 2: Staying on top of the organization's technology adoptionDe: Jim Pelletier, CIA, CGAPDennis Wong, CIA, CFSAWhile adopting new technologies can bring risk, it’s also important to remember the dangers of failing to stay up to date on new tools.
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Informe técnico/contenido editorialCumplimientoActualizadoabril 05, 2024Innovation and technology part 1: Internal audit's role in technology assuranceDe: Jim Pelletier, CIA, CGAPHelp ensure that the organization’s overall approach to technology risk and the audit plan adequately address potential technology risks.
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Informe técnico/contenido editorialCumplimientoabril 02, 2024The four stages of implementing an integrated approach to assurance provisionDe: Jonathan ChapmanThere is no single way to determine the optimum level of integrated assurance. The four stages outlined in this report provide a framework to use in exploring the right approach for your organization.
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Informe técnico/contenido editorialCumplimientomarzo 14, 2024Economic uncertainty: How internal audit can adapt to the shifting risk landscapeDe: Kevin GouldFrom supply and demand to rising inflation and interest rates, impactful events create disruptions in the economy. Understanding how this impacts an organization’s risk profile is important.
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Informe técnico/contenido editorialCumplimientoESGThe ABCs of ESG and the impact of internal auditDe: Kevin GouldCollaborating with second-line assurance functions, internal audit can help organizations achieve a more complete picture of ESG risks and controls for effective decision-making and reporting.
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Informe técnico/contenido editorialCumplimientofebrero 20, 2024Establishing a risk-audit relationship: What internal auditors should knowDe: John J. HallDownload this report to bring precision and clarity to what you need to know to strike a balance between ‘models’ and ‘mindsets’ and achieve more effective audit-based risk assessment and management.
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Informe técnico/contenido editorialCumplimientoenero 24, 2024Extend your contribution with high performance auditDe: Jonathan ChapmanIs it your goal to become part of a high performing internal audit team? Download this report to learn about the four characteristics that, when combined, deliver leading internal audit performance.
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Informe técnico/contenido editorialCumplimientoenero 10, 2024Fraud: Learning from the past, acting for the futureDe: John J. HallStrong internal controls are the foundation for fraud prevention. Internal auditors are uniquely positioned to identify the action lessons from past case failures as part of their value-added efforts.
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Informe técnico/contenido editorialCumplimientodiciembre 13, 2023Understanding cybersecurity: An overview to help protect your organizationDe: Cole SchenckThe cyber-threat landscape is evolving. Data analytics can be a proactive approach to cybersecurity using data collection, aggregation, and analysis to protect the well-being of your organization
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Informe técnico/contenido editorialCumplimientoActualizadodiciembre 07, 2023Adopting a precautionary approach to AI implementationDe: Deep NandaInternal auditors should maintain a critical mindset in assessing the risks and ethical implications of AI’s growing footprint, rather than the novelty of the latest technology.
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Informe técnico/contenido editorialCumplimientoActualizadooctubre 31, 2023Internal controls: An analysis of the how, the why, and the whatDe: John J. HallBusiness best practices, regulations, and standards all require organizations to build and document sound internal controls. Download this report to learn from internal control examples.
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Informe técnico/contenido editorialCumplimientooctubre 25, 2023Five-step root cause audit planning analysis, using data analyticsDe: Ken PetersenData analytics play a pivotal role in guiding audits and helping to uncover insights. Download this report to learn how the technique of root cause analysis can help internal auditors unravel the narrative behind the numbers.
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Informe técnico/contenido editorialCumplimientooctubre 17, 2023Cybersecurity and the role of the NIST Cybersecurity Framework (CSF)De: Mike Del GuidiceThe consequences of cyberattacks are increasingly severe and more complex. A cybersecurity framework prioritizes a flexible, repeatable, and cost-effective approach to cybersecurity preparedness, promoting the protection of your organization.
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Informe técnico/contenido editorialCumplimientoESGoctubre 04, 2023Auditing organizational culture: A challenge worth takingDe: Jonathan ChapmanSuccessful auditing of culture requires a holistic approach across the internal audit function covering the development of internal auditor skills, adjustment to audit methodology, and buy-in from the business.
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Informe técnico/contenido editorialESGCumplimientoseptiembre 20, 2023ESG and the growing opportunity for Internal AuditDe: Jim Pelletier, CIA, CGAPInternal auditors will have a pivotal role to play as mandatory ESG reporting gains momentum and organizations face increasing pressure on the reliability of their non-financial reporting.
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Informe técnico/contenido editorialCumplimientoseptiembre 14, 2023Data visualization that increases stakeholder engagementDe: Kadie WeyerUsing data visualization when presenting your audit findings can improve the effectiveness and efficiency of your audit report.
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ReportCumplimientoActualizadofebrero 13, 2025Audit suggestions that influence management actionDe: John J. HallLearn more about what auditors can do to identify issues, provide solutions, and influence management where action is needed.
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Informe técnico/contenido editorialCumplimientojulio 26, 2023Identifying and managing strategic public sector risksDe: Mark MaracciniLearn more about the fast-changing landscape of the public sector and how government agencies are mitigating risk efficiently and effectively.
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Informe técnico/contenido editorialCumplimientojunio 15, 2023Business risk identification, assessment, and management: An act in 3 partsDe: John J. HallDownload this report to better understand the measures every auditor can take to help mitigate the impact of organizational risk.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y NóminaActualizadomarzo 16, 2022An integrated approach to improving your audit efficiency - Delivering value to the organizationDe: Jonathan ChapmanAchieving greater audit efficiency should be a constant ambition for every internal audit team. Learn about an effective framework to improve audit efficiency.
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Informe técnico/contenido editorialESGCumplimientoActualizadomarzo 25, 2022Buyers Guide: Internal Audit Management SystemDe: TeamMateThis guide is intended to help audit departments understand, prepare for, and purchase an audit management system.
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Informe técnico/contenido editorialESGCumplimientomayo 19, 2023Buyer’s guide: Readiness questionnaireDe: TeamMateThis guide is intended to help audit departments prepare for audit management software vendor discussions and is a supplement to the buyer’s guide.
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Informe técnico/contenido editorialESGCumplimientomayo 09, 2023The ESG landscape and the challenges facing Internal AuditDe: Jim Pelletier, CIA, CGAPMichelle HurleyDownload this report to better understand how the skills of an internal auditor can be leveraged to support an organization’s ESG strategy.
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Informe técnico/contenido editorialCumplimientoESGabril 25, 2023ESG, public sector, and the role of Internal AuditDe: Mark MaracciniThis report considers the role of internal audit and how it can help public sector organizations move forward responsibly with their ESG implementation.
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Informe técnico/contenido editorialCumplimientoabril 11, 2023The building blocks of adopting agile auditDe: Sio NaidooThis report explores how agile audit is the catalyst for achieving audit modernization.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y NóminaESGmarzo 29, 2023Audit data analytics: Bringing value to your IT controlsDe: TeamMateThis report explores how data that’s extracted from your audit processes enables greater results.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y NóminaESGmarzo 08, 2023Making the case for ransomware resiliencyDe: Michael TrpkoshInternal audit teams can provide assurances over IT practices and controls and play a supportive role in combating ransomware risks.
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Informe técnico/contenido editorialCumplimientofebrero 28, 2023A practical guide to auditing remotelyDe: TeamMateInterviews require face-to-face meetings, testing often involves reviewing confidential information, and documentation could require us to be on our organization’s network. With these challenges, how can we effectively conduct our audits remotely?
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Informe técnico/contenido editorialESGCumplimientofebrero 08, 2023How internal audit can integrate ESG into third-party risk managementDe: Michelle HurleyKevin GouldESG factors are used to evaluate a company’s commitment to sustainable operations.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminadiciembre 13, 2022Managing internal audit riskDe: Jonathan ChapmanLearn about the importance of clearly defining, establishing, and managing internal audit risks.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminanoviembre 21, 2022Leveraging data to build, sustain, and grow an effective internal audit programDe: Sio NaidooData analytics provide assurance and insight. Learn more about the internal audit function and their role as trusted advisors.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y NóminaActualizadofebrero 24, 2022Touchstone Research: How Digital Capabilities Impact the Balance of Compliance and IT RiskDe: TeamMateAs part of Touchstone Insights for Internal Audit, we asked a series of questions about Internal Audit’s focus and where auditors spend their time. Then, we asked more indirect questions, which enabled us to look for correlations in the data.
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InfografíaCumplimientoFinanzas y GestiónFiscal, Contable y NóminaActualizadoenero 20, 2021Digital Skills Assessment MatrixDe: TeamMateHow can we move forward with improving digital skills, given how important they’re becoming? Complete a digital skills assessment, identifying gaps between the digital skills we have and our objective, and creating a plan to address those gaps.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaoctubre 05, 2022TeamMate Audit Benchmark: Why internal audit needs to address third-party riskDe: TeamMateTeamMate Audit Benchmark highlighted three key findings for internal auditors. First, internal audit teams need to revamp their methodologies to be more adaptive and responsive.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaseptiembre 29, 2022Changing the internal audit functionDe: Jonathan ChapmanLearn about the 4 characteristics of internal audit functions successfully rely on to achieve continual and strategically aligned change.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaseptiembre 14, 2022What's trending in methodology change and how to make new rulesDe: TeamMateAccording to the TeamMate Audit Benchmark, 36 percent of the respondents indicate they are planning a significant methodology change by the end of 2022.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaseptiembre 02, 2022Agile audit: A conversation about coaching, implementation, and tips for practical executionDe: TeamMateAuditors are moving toward an agile and adaptive mindset. Discover real-world advice around agile adoption and the practical steps to get you started.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaagosto 18, 2022Improving the quality of your audit with data analyticsDe: TeamMateCurious about the benefits of data analytics in audit? Add value to your organization by embedding data analytics into your audit testing.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminajulio 14, 2022TeamMate Audit Benchmark: Responding to changeDe: TeamMateTeamMate Audit Benchmark is an ongoing assessment of the trends in methodology and work practices of global internal audit teams.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminajulio 14, 2022TeamMate Audit Benchmark: Responding to change for Financial ServicesDe: TeamMateTeamMate Audit Benchmark is an ongoing assessment of the trends in methodology and work practices of global internal audit teams within the financial services industry.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminajunio 02, 2022Agile audit delivery: Start with the "why" and focus on the "how"De: Mark WilliamsTake an agile approach to your agile audit process. You must learn to crawl before you walk and walk before you run. Think evolution, not revolution.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminamayo 04, 2022Audit ambitiously: How to propel your internal audit team to new heightsDe: Sio NaidooFind out what 3 steps are necessary to audit ambitiously and move your internal audit function to the next level, and how to take them.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y NóminaESGfebrero 09, 2022Practical Guide for Implementing an Agile Audit Sprint FrameworkDe: Mark WilliamsIn this article, we take a close look at the practicalities of using an agile team-level framework to work in sprints to deliver audits more effectively and efficiently.
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Informe técnico/contenido editorialESGCumplimientoenero 27, 2022The Role of Internal Audit in ESGDe: Kevin GouldWith a recent focus on issues such as diversity and climate change, it has become increasingly urgent for organizations to understand and manage Environmental, Social, and Governance (ESG) risks.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminadiciembre 15, 2021Walking the talk: Rethinking value creation in internal audit“Value” is often used somewhat loosely in internal audit without adequately understanding how auditors actually add value. Do you add value just by showing up to conduct an internal audit?
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Informe técnico/contenido editorialCumplimientoActualizadofebrero 26, 2020Emerging Risks in Financial Services AuditEmerging Risks in Financial Services Audit
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaoctubre 16, 2021Data analytics: The magic tool of fraud detectionData analytics is changing the way many organizations detect fraud. As fraud schemes become more sophisticated and the amount of data organizations produce continues to grow, it’s becoming increasingly difficult to uncover fraud.
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Informe técnico/contenido editorialCumplimientoFinanzas y GestiónFiscal, Contable y Nóminaagosto 18, 2021Key benefits of agile auditDe: Mark WilliamsBeing agile-minded requires you to rethink how internal audit teams perform their work and add value to stakeholders.
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Informe técnico/contenido editorialCumplimientomarzo 13, 202010 steps to embedding analytics in control managementDe: TeamMateAlthough auditors often associate data analytics with fraud testing, financial audits, or continuous monitoring, the fact is that data analytics can be used for much more than common numerical analytical procedure testing.
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Informe técnico/contenido editorialCumplimientooctubre 09, 2018Auditing culture: A red flag approachDe: TeamMateIs auditing culture just another risk factor in a governance audit, or could it be seen as the basis for the entire audit plan?