Links & audit resources

Understanding Internal Audit:

• The Committee of Sponsoring Organizations (COSO) – Setting the standards for internal control

Internal Auditors Institutes:

• The Institute of Internal Auditors
• The Institute of Internal Auditors Switzerland
• L’IFACI, Institut Français des Auditeurs et Contrôleurs Internes
• The Institute of Internal Auditors UK and Ireland
• Information Systems Audit and Control Association
• Swiss Federal Audit Office

Accounting bodies:

• Association of Chartered Certified Accountants
• AICPA – The American Institute of Certified Public Accountants
• COSO The Committee of Sponsoring Organizations
• IFAC – International Federation of Accountants

Understanding External Audit by National Supreme Audit Institutions:

• INTOSAI, International Organization of Supreme Audit Institutions
• ISSAI, International Standards of Supreme Audit Institutions

Understanding Audit Committees:

• KPMG Audit Committees Institutes
• CERN Audit Committee