Current Position Papers - The Institute of Internal Auditors

IIA Position Papers
An IIA statement to assist a wide range of interested parties, including those not in internal auditing profession, in understanding significant governance, risk or control issues and delineating related roles and responsibilities of internal audit.

Date Released	Publishing Organizations	Positions

7/12/2006	The IIA	Organizational Governance: Guidance for Internal Auditors (PDF 84KB)
6/20/2005	The IIA	Resourcing Alternatives for the Internal Audit Function
6/10/2005	The IIA	Practical Considerations Regarding Internal Auditing Expressing an Opinion on Internal Control
9/29/2004	The IIA	The Role of Internal Audit in Enterprise-wide Risk Management
3/26/2004	The IIA	Internal Auditing's Role in Sections 302 and 404 of the U.S. Sarbanes-Oxley Act of 2002
4/08/2002	The IIA	The IIA's Recommendations for Improving Corporate Governance