Standard 11.3 of the Global Internal Audit Standards requires internal auditors to communicate results effectively, highlighting conclusions that reflect the collective significance of multiple engagements. Moving beyond individual findings, internal audit functions are expected to provide holistic perspectives that reveal patterns, root causes, and overall assurance.
This webinar explores how internal auditors can apply Standard 11.3 to deliver impactful conclusions and organisational-level opinions. Drawing on insights from the white paper "Delivering Holistic Assurance Through Internal Audit Opinions", we will discuss how moving from fragmented assurance to holistic reporting enhances governance, risk management, and control oversight.
Topics covered:
- Understanding Standard 11.3 and its requirements for conclusions
- How holistic communication bridges assurance gaps for boards and audit committees
- Developing engagement-level and organisational-level opinions
- Aligning with other assurance providers to strengthen trust and credibility
- Practical examples from the IIA-Australia white paper
Who should attend:
- Board Members and Audit Committee Member
- Chief Audit Executives (CAEs)
- Internal Audit Managers and Professionals
- Risk and Compliance Leaders
- Regulators and Governance Specialists
CPE Points Awarded: 1
Presenters:
Ehab Saif CIA, CMA, CFE, MScIB

Ehab is a seasoned internal audit and governance leader who has established and led internal audit functions at multiple organisations. Ehab is a current member of the International Internal Audit Standards Board (IIASB) and the Chairman of UAE IAA Governance and Sustainability Sub-group. He also serves as an Audit & Risk Committee member at several privately held organisations.
Farah George Araj PFIIA, CIA, CRMA, QIAL, CPA, CFE

George is an experienced internal audit leader with experience as a consultant and chief audit executive. He serves as an Audit and Risk Committee member in both the public and not-for-profit sectors. George was previously a member of the International Internal Audit Standards Board.