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The Institute of Internal Auditors: Integrated Reporting and the emerging role of internal auditing

The Institute of Internal Auditors have produced a publication entitled ‘Integrated Reporting and the Emerging Role of Internal Auditing’ setting out the relationship between internal audit standards and the International <IR> Framework. The IIA Paper states, “For Internal Audit, the question becomes not if Integrated Reporting will be adopted but what should the internal auditor’s role be in preparation, during implementation, and through to maturity.”