Confidence in Practice: Three Guidance and Standards Topics Reshaping Internal Audit

About This Session

The IIA’s Topical Requirements are now part of the standards, and they are mandatory when conducting an audit in an applicable area. They have only recently taken effect, and many practitioners are still working out how to apply them. At the same time, Internal Audit’s expanding role in enterprise risk management and governance has become one of the profession’s most discussed topics.

Charlie Johnson of Forvis Mazars brings an inside perspective to this session as a member of the IIA’s Topical Requirements Committee and the International Internal Audit Standards Board. He turns recent IIA publications into practical decisions for governance, planning, methodology, coordination, and board reporting. The session is built for education, discussion, and implementation planning, so attendees leave with clear next steps and not only a summary of what changed.

Session Topics

• Orientation: What changed, why it matters, and how the three topics connect
• Statement of Position: Three Lines Model: Assurance and advice, independence, integrated assurance, and role clarity
• Statement of Position: Internal Audit in ERM: The ERM lifecycle, assurance and advisory roles, safeguards, and overlap scenarios
• Topical Requirements: Mandatory applicability, the audit lifecycle, documentation, and regulatory alignment

Who Should Attend

This session is open to members and non-members, including internal audit professionals, audit leaders, and anyone involved in governance, risk, or compliance.

Continuing Professional Education

Attendees can earn up to 3 CPE credits for this virtual session. To receive credit, participants must attend and answer polling questions throughout the session. Certificates of attendance will be sent by email after the event.