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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-Australia'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.

Current Position Papers

National Position Statement on Accountability and Control ( , 113 KB )
30-Apr-04 | Policy & 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.

The Role of Internal Auditing in Enterprise-wide Risk Management ( , 335 KB )
31-Dec-08 | Policy & 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.

The Role of Internal Auditing in Resourcing the Internal Audit Activity ( , 55 KB )
31-Dec-08 | Policy & Position Papers | IIA Global | Access: Public
This paper provides guidance and clarifies the roles of the board, management, and the chief audit executive on resourcing the internal audit activity and the various issues involved.

IIA Australia Policy Agenda ( , 186 KB )
22-Feb-10 | Policy & Position Papers | IIA Australia | Access: Public
Adoption of the IIA's policies allows for more effective self-regulation by all sectors and reduces the need for reactive or overly prescriptive legislation in the future.  In turn, it also provides for stronger performance and effective risk management in all organisations and sectors. The IIA has five policy principles which are applicable to all organisations, irrespective of sector: 1) Internal audit is fundamental to good organisational governance; 2) Public entities should have a stronger and effective audit committee; 3) Reporting lines for the head of internal audit should be appropriate; 4) Organisations need clear accountability for risk management and internal control; 5) Internal audit should operate at a consistently high standard.

Internal Audit Documents and FOI ( , 151 KB )
18-Jan-12 | Policy & Position Papers | IIA-Australia | Access: Public
Many internal auditors work in government departments and agencies. The documents produced by internal auditors such as audit reports, interview transcripts, emails and other materials are subject to freedom of information legislation. If an applicant seeks access to audit documents, the documents must be disclosed unless an exemption applies under the relevant freedom of information legislation. Commonwealth Government agencies are subject to the Freedom of Information Act 1982 (Cth) ('Act'). Corresponding legislation exists in each Australian jurisdiction, with differing degrees of variation. This document has been prepared to assist internal auditors in understanding how the disclosure exemptions may operate under the Act.

Internal Audit Documents and GIPAA ( , 181 KB )
18-Jan-12 | Policy & Position Papers | IIA-Australia | Access: Public
Many internal auditors work in government departments and agencies. In NSW, the documents produced by internal auditors such as audit reports, interview transcripts, emails and other materials are subject to public access legislation. If an applicant seeks access to audit documents, there is a presumption in favour of the disclosure unless there is an overriding public interest against disclosure. NSW agencies are subject to the Government Information (Public Access) Act 2009 (‘GIPAA’). Corresponding legislation exists in each Australian jurisdiction, with differing degrees of variation. This document has been prepared to assist internal auditors in understanding how the public interest considerations may operate under GIPAA.

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