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Enhancing Internal Auditing by Implementing Topical Requirements
March 19, 2025 @ 2:00 pm – 3:00 pm EDT
Description:
After much anticipation, the first of a planned suite of Topical Requirements has been published to complement the Global Internal Audit Standards. An innovative component of the International Professional Practices Framework, Topical Requirements are designed to improve the quality and reliability of internal audit services and results. By using a consistent approach to audit methodology, they ensure that internal auditors are empowered to provide insightful, relevant, and targeted assurance and advice.
Topical Requirements are mandatory when performing assurance engagements in specific risk areas tied to the risk assessment process. They will enable internal auditors to address key risks effectively regardless of the internal audit function’s size, sector, and maturity.
The IIA’s Vice President of Standards and Guidance will shed light on the development process of Topical Requirements, emphasizing their significance and alignment within the IPPF framework. The session will highlight the relevance of these requirements for addressing pervasive and specialized risk areas, with a particular focus on the Cybersecurity Topical Requirement. Through a detailed exploration of the applicability and key components of the Cybersecurity Topical Requirement, gain valuable insights into how the Requirements and User Guide can support internal auditors in navigating the complexities of cybersecurity audits.
Learning Objectives:
After attending this session, participants will be able to:
- Describe the importance of Topical Requirements as an important component of the IPPF.
- Recognize how Topical Requirements address key risk areas facing organizations.
- Apply the Cybersecurity Topical Requirement within their organizational setting.
- Prepare for future releases in the suite of Topical Requirements.
CPE Credit(s): 1
Field of Study: Auditing
Instructional Delivery Method: Group Internet Based
Level: Basic
Prerequisite: None
Advanced Preparation: None
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