Influencing policy and strengthening the profession

We offer solutions to key issues facing the profession, influencing decisions that shape the future of internal audit, enhance its reputation and inform relevant legislation and regulation. 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 parliamentary briefings help Members of Parliament understand the vital role of internal audit in supporting effective risk management and governance across organisations.

Our position papers outline our views on critical factors affecting our profession, providing in-depth analysis and recommendations on policy and regulatory matters.

By engaging with decision-makers and contributing to key debates, we help ensure internal audit remains recognised as a trusted and important part of organisational success.

 

Parliamentary briefings

Internal Control Failure - £1bn in FCA Fines and the Real - World Consequences 

This briefing highlights our analysis of Financial Conduct Authority fines related to internal control failures from 2021 to 2025. Our research revealed that fines related to internal control failures exceeded £1bn and accounted for over half of the fines issued. 

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.

Risk In Focus: The Top Business Risks In 2026

This briefing provides key insights on the top risks facing businesses in 2026, from our flag-ship research project Risk in Focus.

Securing the Digital Economy: The Case for Stronger Internal Audit Requirements for Broadband Providers

This briefing makes the case for stronger internal audit requirements for broadband and telecoms companies to help secure the digital economy.

Parliamentary briefings archive

Moving the Audit Reform Bill forward

September 2025

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.

Download briefing (PDF, 780 KB)

Protecting pensions through stronger internal audit requirements 

June 2025

This briefing makes the case for strengthening internal audit requirements for all pension schemes regulated by The Pensions Regulator to help better protect people's pensions.

Download briefing (PDF, 533 KB)

An introduction to internal audit

November 2024

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. 

Download briefing (PDF, 267 KB)

Risk in Focus - the top business risks in 2025

October 2024

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

Download briefing (PDF, 309 KB)

Internal Audit – Protecting and Building Local Government's Future

September 2024

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

Download briefing (PDF, 403 KB)

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

May 2024

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

Download briefing (PDF, 743 KB)

Supply Chain Risks - the critical role of internal audit

February 2024

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

Download briefing (PDF, 257 KB)

Mandating Internal Audit for Major Construction Companies

December 2024

This briefing makes the case for making internal audit a mandatory requirement for major construction companies responsible for delivering public infrastructure projects such as schools, hospital and prisons.

Download briefing (PDF, 523 KB)

Risk in Focus - the top business risks in 2024

December 2023

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

Download briefing (PDF, 387 KB)

Position papers

We will continue to publish position papers soon.

Audit and Assurance Policy (AAP)

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

Read full paper

Government response to Audit White Paper

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

Read full paper

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.

Read full paper