Our publications and other research
This page contains publications, relevant links and research, both from ACCA and external sources.
CPD articles
Reading a CPD article and answering five related questions correctly can count towards your verifiable CPD if you are following the unit route to CPD and the content is relevant to your learning development needs. One hour of learning equates to one unit of CPD. We suggest you use this as a guide when allocating yourself CPD units.
A day in the life of the invisible auditor
Every week in 2019, a different internal auditor shared his/her thoughts on working in internal audit. This blog series will give you insight into the lives of internal auditors, or if you are already working in Internal Audit then it may give you some food for thought.
You can also see profiles of some ACCA members working in Internal Audit.
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Internal Audit weekly blogs 2019
- Silo risk
- A memorable audit
- Emerging challenges for the Internal Audit function
- A great grounding in business
- Patisserie Valerie - lessons for Internal Audit
- Independence: to be or not to be - Business Continuity Planning is the question
- Data analytics - diminishing future returns for Internal Audit?
- The frustrations of follow up
- Old fashioned thinking?
- Can the audit mindset switch off?
- A different approach to project auditing
- What's it like to live in your audit universe
- Failed Brexit
- GDPR - it's all about the language
- Internal Audit - the "Brand"
- The presumption of innocence
- The impact of democracy on Internal Audit
- Mayday, our PR controls are strong!
- Striking the right balance
- Collaborative independence - part 1
- Collaborative independence - part 2
- Compliance needs to adopt a multi-dimensional mindset
- The potential cost of efficiency
- Working as an internal auditor in financial services
- Why I pursued a career in Internal Audit
- Lessons from the Patisserie and sweeteners that turn things sour
- Mind the 'gap' - what are the auditors' responsibilities?
- Working in Internal Audit in Central Government
- Do organisations really want effective auditors?
- A weight off our shoulders
- Project management and assurance
- The challenges of being a GRC consultant
- The transition from trainee to Qualified Auditor
- The potential for improvements in the practice of Internal Audit
- Ethics and Internal Audit findings issuance
- Moving GDPR preparation into operations
- Do we need to worry about disruptive technology
- Business continuity planning, disaster recovery and resilience
- Internal Audit as a career - moving sectors
- Audit opinions - time for a rethink?
- Unconscious bias
- Re-positioning Internal Audit
- Reaching for nirvana with integrated assurance
- Are we able to assess objectively, how objective are we?
- It's a culture thing
- Regulatory change - business as usual!
- Compliant job adverts
- Are we able to approach Christmas at peace?
- The limits of regulation
- Internal Audit's role in whistleblowing
- The Internal Auditor and ACCA's seven quotients
- Thank you and good night
The International Standards
Members working in internal audit are expected to comply with the standards issued by national and international standard-setting bodies
- COSO organisation
- Institute of Internal Audit's (IIA) International Standards for the Professional Practice of Internal Auditing
- IIA's guidance for Effective Internal Audit in the Financial Services Sector
- Public Sector Internal Audit Standards
ACCA's Professional Insights
- Latest research
- Risk culture: building resilience and seizing opportunities
- Rethinking risk for the future
- KYC time to digitalise the first line of defence?
- Risk and performance: Embedding risk management
- ACCA culture-governance tool
- Effective speak-up arrangements for whistle-blowers
- Culture and channelling corporate behaviour
- Reporting risk