Global Audit Information Network (GAIN) Validate your Direction

WHAT IS GAIN? It's all about you.
Internal auditors have a long tradition of sharing knowledge with each other. This is why for more than 60 years, the idea of "Progress Through Sharing" has been the cornerstone of The IIA. As the most trusted name for benchmarking services in the internal audit profession since 1992, GAIN provides a knowledge exchange forum that enables internal auditors from all over the world to:

• Share, compare, and validate their internal audit activities.
• Network with other organizations.
• Learn from the challenges and solutions of your peers.
• Gain leading internal audit practices from top organizations.
• Enhance your operational effectiveness and efficiency.

What's more, with GAIN you have The IIA's assurance that your data remains anonymous.

New Report Discusses the Expanding Role of the CAE
Many chief audit executives (CAEs) are being asked to provide oversight for business processes and functions outside the internal audit activity. To obtain in-depth information on this topic, The IIA interviewed three CAEs who are responsible for overseeing noninternal audit efforts, in addition to IIA President and CEO Richard Chambers, CIA, CGAP, CCSA. Interviews performed for this Q-and-A revealed the following three key points pertaining to the expanding role of the CAE:   

1. CAE roles are continuing to expand into business areas outside the internal audit activity.    
2. CAE oversight responsibilities outside the internal audit activity mostly focus on assurance and the facilitation of information to senior management and the board.   
3. Prior to accepting oversight responsibility for an area outside the internal audit activity, the CAE should take into consideration the needs of the organization, the skill sets of internal auditors, and the new area of responsibility to mitigate issues of independence and objectivity.        

To download the Q-and-A click here (PDF, 611 KB) or visit the Knowledge Services Web page.