Welcome to our content roundup for February 2025!

It is our second monthly update of 2025 and yet more has been updated / added to our website. Remember to keep signing in, and if you have not already done so make sure you have created your account to get access to your member only content!

Technical Content

Since the new website went live in November 2025, we have been working to bring updated and new content. You will find this in the Content Hub, where the newest added items are listed first, but to help you identify quickly anything you may find helpful right now, here is a list and their links to help you find them.

• Professional scepticism
• Internal Audit Charter Guidance
• Audit Committee Terms of Reference
• Risk Management in Internal Audit
• Engagement Planning
• Engagement file reviews
• Assurance Mapping

Global IIA

The Global IIA has now published the final version of the Cybersecurity Topical Requirement. The mandatory elements are in the main document and the number of audit objectives has been significantly reduced. There is no an accompanying guidance document which explains how the Topical Requirement is to be used. The effective date is 5 February 2026.

A further three risk areas are being drafted and will be out for consultation in due course and these will also have a 12 month period for implementation before they become effective.

The UK Public Sector Internal Audit Standards Advisory Board is now reviewing the final version to determine its use and we are waiting details from the ECIIA regarding its use in the public sector in the EU.

Research

In addition to technical content we have also begun to publish a series of benchmarking reports following the Health of the Internal Audit Profession Survey from last year. You can find parts one and two here: Health of the internal audit profession: research results

For the Risk in Focus 2025, we also published some benchmarking data in December, so in case you missed here you can find this here: chartered-iia-risk-in-focus-25-benchmarking-information.pdf

Upcoming content for March

We continue to review / update and create new content and here is a current list which is being worked on.

• Risk Appetite
• Root Cause Analysis
• How to audit culture
• How to audit business resiliency / BCP
• How to audit fraud

If you have any ideas for guidance for the Content Hub, or you would like to join our group of volunteer writers and editors then pleas email us: technical@charterediia.org.