White Papers


A White Paper is an authoritative report or guide that informs readers concisely about a complex issue and presents the issuing body's philosophy on the matter. It is meant to help readers understand an issue, solve a problem, or make a decision.

The Institute of Internal Auditors – Australia provides the following White Papers to assist members and others to understand an issue, solve a problem, or make a decision.

For ease of reference, White Paper topics have been summarised into themes that are aligned to key elements of the IIA’s definition of internal auditing. Where more than one theme could apply, the topics have been assigned to the most prominent related theme.

Theme

Sub-themes

White Paper Topics

HOW - Delivering Assurance and Consulting Services

1. Audit Capability (Independent, Objective)

- Financial Services Focus on Internal Auditing Standards
Internal Audit Independence Arrangements

2. Systematic Auditing Approach

Planning

- Well-founded Audit Planning

Execution

- Data Analytics Using SQL
- Data Mining Using Excel
- Internal Audit Sampling

Reporting

- Reporting on Status of Audit Recommendations

WHAT - Contributing to Business Objectives

3. Adding Value

- Internal Audit Service Catalogue
- Stakeholder Management

4. Organisational Improvement

- Collaborative Reporting
- Corruption Indicators in Internal Audit
- Themes Based Reporting

5. Risk Management

- Corruption Related Risks in Decision-making
- Fraud and Corruption Risk Assessments
- Fraud Risk Indicators
- Risk-based Internal Auditing

6. Control

- Conflicts of Interest in the Award of Contracts
- Controlling Spreadsheet Risks

7. Governance Processes

- Auditing Your Entity’s Compliance Frameworks
- Conflicts of Interest: A Framework