Risk based internal auditing
These are direct links to useful publications but some may be removed over time.
This organization has published a revised document Internal Control -
The IIA has a Resource Center for COSO requirements.
The government website has issued the following publications.
Internal audit standards (based on the IIA standards)
Management of risk – principles and concepts (Known as the “Orange book)
Internal Audit Customer Handbook (Very interesting booklet which sets out internal audit’s responsibilities to its customers).
The institute has posed and answered five questions on corporate governance
The Institute has provided a guide to risk based internal audit (http://184.108.40.206/20997guide_risbbasedIA.pdf). Other useful publications are available from this site (http://www.icai.org/post.html?post_id=6623)
Tim Leech of Risk Oversight Inc. has made an interesting presentation available on
the web: http://riskoversight.ca/wp-
A joint KPMG and ACCA report of a study of corporate governance requirements across
25 markets is at http://www.accaglobal.com/uk/en/technical-