A White Paper is a report authored and peer reviewed by experienced practitioners to provide guidance on a particular subject related to governance, risk management or control. It seeks to inform readers about an issue and present ideas and options on how it might be managed. It does not necessarily represent the position or philosophy of the Institute of Internal Auditors–Global and the Institute of Internal Auditors–Australia.
The IIA-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 aligned to key elements of the IIA definition of internal auditing. Where more than one theme could apply, the topics have been assigned to most prominent related theme.