Embedding the IIA Topical Requirement on cyber security
ArticleWhat the IIA topical requirement covers, when it applies, and the practical steps internal audit functions need to take to meet the requirements.
Risk-based internal audit services that deliver value and impact

In an evolving economic climate, changing business models and ever-increasing regulatory demands have amplified the importance of internal audit. Receiving real insight, pragmatic advice and credible challenge can help you strengthen controls around new initiatives and core processes.
We provide you with objective assurance and insightful solutions, drawing on experience from our risk and internal audit professionals, subject matter experts and extensive client base.
We deliver quality support through our highly skilled team and use of technology to enhance your assurance approach.
A broad range of subject matter experts are integrated into our internal audit team promoting insight and credibility.
Collaborative solutions in the context of your business culture and maturity, with a strong global presence.
Our large and diverse team of risk and internal audit professionals work with you, on a co-source, outsource or loan staff basis as required.
We deliver best-in-class internal audit for businesses of different complexities, maturities and assurance landscapes in the UK and overseas. Our use of integrated subject matter experts helps you provide assurance around how emerging risks are managed.
We proactively bring you the insights you need, adding value that aligns with your ambitions.
External quality assessments (EQAs) – providing an independent internal audit effectiveness review for process improvement and assessment. Our Institute of Internal Auditors (IIA) compliant approach is designed to strengthen the profile of internal audit within organisations, and draws upon our extensive experience of delivering internal audit and performing EQAs.
Our internal audit professionals are also on hand to support resource gaps at all levels in your team, from audit seniors and managers, to interim heads of audit.

A thematic view across new and emerging risks on the regulatory horizon that's applicable across financial services.
What the IIA topical requirement covers, when it applies, and the practical steps internal audit functions need to take to meet the requirements.
Assurance mapping gives firms a consolidated view of control activities, helping boards meet Provision 29 requirements in the UK Corporate Governance Code.
Emma Young provides a summary on what organisations need to consider in 2026 to meet provision 29 requirements for the first year reporting.

Being a Chief Finance Officer (CFO) today means doing more with less, under sharper scrutiny.
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