The European Union’s Digital Operational Resilience Act (DORA) will become mandatory on January 17, 2025. Is your internal audit team ready to meet the challenges ahead? Join our upcoming webinar to explore how DORA will reshape internal audit practices in the insurance sector. Gain critical insights from industry leaders and discover practical strategies to ensure […]
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The International Auditing and Assurance Standards Board (IAASB) published the International Standard on Sustainability Assurance (ISSA) 5000. ISSA 5000 has been developed as a framework-neutral and profession-agnostic standard, aiming to establish a global baseline for assurance engagements related to sustainability reporting. This standard will apply to assurance engagements concerning sustainability information reported for periods starting […]
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How Can Internal Audit Reduce Cyber Risks? Join ECIIA and the European Institute Research Group (EIRG) on Tuesday, November 26, at 14:00 CET for an in-depth discussion on the latest in cyber risk management. Cyber risks are once again at the forefront in the 2025 Risk in Focus report. As digital threats continue to evolve, […]
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The European Contact Group (ECG) published a paper on considerations for companies’ sustainability reporting under the EU Corporate Sustainability Reporting Directive (CSRD), outlining potential situations that companies may wish to consider in the first years of CSRD reporting. These relate especially to company-specific interpretations or uncertainties that users may be unaware of. To know more, click […]
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Ethical resilience – one of the top qualities of high-performing internal auditors and audit leaders across organisations. To maintain trust and deliver value, internal auditors must adhere to the profession’s code of ethics while also carrying a strong moral compass in their daily work. However, ethical “blind spots”—a temporary inability to recognise ethical dilemmas—can easily […]
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The European Confederation of Institutes of Internal Auditing (ECIIA) welcomed the opportunity to respond to the European Central Bank’s (ECB) consultation on their draft guide on governance and risk culture. We acknowledge the vital role that risk culture plays in the effectiveness of internal audit functions (IAF). For further insights, refer to our publication on risk culture here. […]
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The final guidelines on limited assurance for sustainability reporting, developed by the Committee of European Auditing Oversight Bodies (CEAOB), are now public. These guidelines were created at the request of the European Commission to support statutory auditors and other assurance providers handling limited assurance engagements introduced by the Corporate Sustainability Reporting Directive (CSRD). Read the […]
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This summer, the European Commission published FAQs for two major sustainability initiatives: the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). These FAQs are designed to offer additional guidance to stakeholders and businesses, including small and medium-sized enterprises (SMEs), to better understand and comply with the requirements. While these FAQs […]
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ecoDa and the Internet Security Alliance (ISA) have released an updated version of their Cyber-Risk Oversight Handbook, originally published in 2020. The update was essential to address the evolving landscape of cybersecurity and cybersecurity legislation, including the introduction of the EU 2022/2555 Directive (NIS2), which replaces the former NIS1 Directive. The Handbook is tailored to […]
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For nine years, Risk in Focus has been the trusted resource for internal auditors to shape their risk assessments, annual plans, and audit strategies. The 2025 report reveals a fast-approaching wave of digital disruption, AI advancements, and interconnected risks like never before. As businesses rush to adopt new technologies, balancing innovation with risk management is […]
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