IIA-Australia White Paper – The System of Internal Control

Designing and documenting an organisation’s system of internal control using a recognised framework such as COSO will help ensure the system is appropriate and will promote a shared understanding of internal control and the system of internal control.

IIA-Australia White Paper – Whistleblowing Programs

Establishing a whistleblowing program can send a powerful message demonstrating an organisation’s commitment to ethical behaviour and in compliance with relevant law. Observing and maintaining the program is confirmation of an organisation’s determination to conduct its business with integrity and respect.

IIA-Australia White Paper – Assurance over Third Party Service Providers

Internal Audit can consider third party risks in developing the annual Internal Audit plan, provide assurance and advisory services in relation to the third party risk management framework, and consider third party risks when undertaking engagements.
Where ‘right to audit’ clauses are included in contracts with third party service providers, Internal Audit can undertake audits of these third party service providers.

IIA-Australia White Paper – Conflicts of Interest in the Award of Contracts

Following the framework in this White Paper will reduce the risks of corruption associated with conflicts of interest in the award of contracts and increase accountability, transparency, fair and equitable treatment, value-for money, and good corporate governance.

IIA-Australia White Paper – Public Sector Procurement

This white paper provides guidance on control and risk reduction in public sector procurement.

IIA-Australia White Paper – The Benefits of Addressing ESG Risk

This White Paper provides an embryonic framework and roadmap blueprints for assessing Environmental, Social and Governance (ESG) risks within organisations. It outlines benefits of assessing ESG risk and maximising the benefits for organisations in terms of performance and social good.