Policy
As the peak body for internal audit and assurance, the IIA aims to influence stakeholders as well as the legislative and regulatory environment to ensure the profession can make a significant contribution in the Australian corporate, public and not-for-profit sectors.
To achieve this, the Institute contributes to public policy through policy development, position papers and written submissions while actively engaging with policy-makers.
Policy Documents
IIA Australia Policy Agenda (  , 210 KB ) |
| 23-Feb-2010 | Position Papers | IIA Australia | Access: Public |
Adoption of the IIA's policies allows for more effective self-regulation by all sectors and reduces the need for reactive or overly prescriptive legislation in the future. In turn, it also provides for stronger performance and effective risk management in all organisations and sectors. The IIA has five policy principles which are applicable to all organisations, irrespective of sector: 1) Internal audit is fundamental to good organisational governance; 2) Public entities should have a stronger and effective audit committee; 3) Reporting lines for the head of internal audit should be appropriate; 4) Organisations need clear accountability for risk management and internal control; 5) Internal audit should operate at a consistently high standard.
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Position Papers
| The Role of Internal Auditing in Enterprise-wide Risk Management ( , 336 KB ) |
| 01-Jan-2009 | Position Papers | IIA Global | Access: Public |
A very useful document which helps organisations to understand the core roles of internal audit in ERM, roles which internal audit should not undertake, and ones which may be undertaken with appropriate safeguards.
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| National Position Statement on Accountability and Control ( , 113 KB ) |
| 30-Apr-2004 | Position Papers | IIA Australia | Access: Public |
Published in 2004 (2nd edition), this document provides guidance on IIA-Australia's definition of an effective system of internal control in the Australian context. This booklet is provided to members as part of the Members Handbook and is available in hard copy on request.
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