Position Papers
Position Papers assist a wide range of interested parties, including those not in the internal audit profession, in understanding significant governance, risk, or control issues and delineating related roles and responsibilities of internal auditing.
Papers are available as a free download as part of the IIA's work in educating and informing stakeholders on what to expect of the profession and conversely what members in the profession should expect from their stakeholders.
National Position Statement on Accountability and Control (  , 113 KB ) |
| 30-Apr-2004 | Position Papers | IIA Australia | Access: Public |
Published in 2004 (2nd edition), this document provides guidance on IIA-Australia's definition of an effective system of internal control in the Australian context. This booklet is provided to members as part of the Members Handbook and is available in hard copy on request.
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| The Role of Internal Auditing in Enterprise-wide Risk Management ( , 336 KB ) |
| 01-Jan-2009 | Position Papers | IIA Global | Access: Public |
A very useful document which helps organisations to understand the core roles of internal audit in ERM, roles which internal audit should not undertake, and ones which may be undertaken with appropriate safeguards.
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