Critiquing the IIA's New Guidance on Communicating Audit Results: A Call for Risk-Based Clarity

Norman Marks reviews the IIA's latest Global Practice Guide on communicating audit results, highlighting strengths in stakeholder alignment but criticizing its departure from a truly risk-based approach. He argues for audit opinions that clearly articulate whether controls provide reasonable assurance against significant risks to enterprise objectives, rather than vague assessments of 'activity' effectiveness.

---

Read more