Our goal is to offer solutions to the key issues facing the industry, to influence decisions that will affect the future of internal auditing, enhance its reputation, and impact relevant legislation. This increases our sphere of influence, guides how the role and work of internal auditors will be impacted and gives our profession relevance and legitimacy. Our position papers outline our views on critical factors affecting our profession, providing in-depth analysis and recommendations on policy and regulatory matters. Our briefings are for Members of Parliament to ensure they understand the vital role of internal audit in managing risk and governance matters within organisations.

Taking a clear stance, forging a clear role

It is essential that we constantly impress upon the leaders of the day the vital role that internal audit plays in risk management and adequate governance.

We achieve this through thoroughly analysing and giving meaningful and actionable feedback to policy and regulatory discussions.

Through these actions we not only contribute to more robust economic standards, but underline the role and relevance of the internal auditing profession.

Position papers

Audit and Assurance Policy (AAP)

Our stance on the proposal for companies to have an Audit and Assurance Policy (AAP).

Government response to Audit White Paper

Read our position on the Government’s response to the Audit White Paper consultation.

UK Corporate Governance Code 2024 - what does it mean for internal audit?

Our position on the revised UK Corporate Governance Code and what it could mean for internal audit.

Parliamentary briefings

An introduction to internal audit

This is an opportunity for parliamentarians to find out more about the role and value of internal audit and how it differs from external audit. 

Why we need an audit reform bill

This briefing outlines why the Chartered Institute of Internal Auditors has been championing audit and corporate governance reform and how an audit reform bill would transform corporate governance in the UK.

Risk in Focus - the top business risks in 2025

This briefing provides key insights on the top risks facing businesses in 2025, from our flag-ship research project Risk in Focus.

Risk in Focus - the top business risks in 2024

This briefing provides key insights on the top risks facing businesses in 2024, from our flag-ship research project Risk in Focus.

Supply Chain Risks - the critical role of internal audit

This briefing provides key insights on the critical role of internal audit in supporting organisations to identify, manage and mitigate supply chain risks.

Making Internal Audit Mandatory for Water Suppliers - A Regulatory Imperative

This briefing highlights the pressing need for Ofwat to introduce a regulatory requirement to make it mandatory for all water suppliers to establish and maintain an independent internal audit function.

Safeguarding UK Prosperity - The Economic Benefits of Manifesto Commitments to Audit Reform

This briefing makes the case for political parties to include a clear commitment to audit and corporate governance reform in their general election manifestos.

Internal Audit – Protecting and Building Local Government's Future

This briefing uncovers critical findings from our recent report on the health of local authority internal audit functions.