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The Role of the Internal Audit Function in Enterprise Risk Management

The Role of the Internal Audit Function in Enterprise Risk Management

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Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.

Attributes

category
iia-pos-2026-erm
authority
guidance

Details

authority
guidance
version
2026
publicationDate
2026
amendmentState
none
effectiveDate
Not provided
source_url
Not provided
reviewed_at
Not provided
note
Local reviewed paper: The Role of the Internal Audit Function in Enterprise Risk Management
propositions
  • id
    IIA-POS-ERM-01
    title
    Board, Management, and Internal Audit Accountabilities
    sourcePages
    ERM pp. 3, 7–9
  • id
    IIA-POS-ERM-02
    title
    ERM Activity and Service Boundaries
    sourcePages
    ERM pp. 8, 11
  • id
    IIA-POS-ERM-03
    title
    Safeguards for Expanded ERM Responsibility
    sourcePages
    ERM pp. 12–13, 15–20
  • id
    IIA-POS-ERM-04
    title
    Assurance and Advisory Portfolio Calibration
    sourcePages
    ERM p. 14

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Connections