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)                              

2. Systematic Auditing Approach

 Planning
 Execution
 Reporting
WHAT - Contributing to Business Objectives 
3. Adding Value
4. Organisational Improvement  
5. Risk Management
6. Control
7. Governance Processes