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.
Adding value to your projects and programmes so you can continually evolve, adapt, and invest

The well-established ‘three lines of defence’ assurance model has evolved, and now reflects the more coherent, collaborative approach to assurance that's common in progressive organisations. To maximise benefit from this change and manage risk effectively you should be supported by high-value and insightful assurance outcomes.
Improving programme governance and performance, greater certainty and confidence, and strengthening business resilience.
Assurance at key decision points or around defined issues, themes, or risks.
Proven approach that adds value to projects and programmes.
You'll get independent, credible, expert-led challenge, and perspective for stakeholders, decision makers, and project and programme teams – adding value and giving confidence in successful outcomes.
We also understand that recognising and adapting to current delivery models is critical to providing assurance that lands well. We tailor each engagement to ensure it’s proportionate to the service phase and scale and aligned to your governance principles. We build open and transparent relationships with you based on mutual trust – ensuring our observations and recommendations are available to everyone.
Our engagement teams are typically led by subject matter experts, who bring their pragmatic, real-life experience to add insight and value. We provide support to senior management and stakeholders, either through assurance at key decision points or around defined issues, themes or risks, at any point in the lifecycle. This approach improves programme governance and performance, builds certainty and confidence, and strengthens business resilience. You’ll also get guidance on lessons to be learnt for future activities and areas to develop.
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.
A practical overview of the FCA’s 2026 wholesale markets priorities, highlighting key risks in financial crime, market abuse and conflicts of interest, and what firms should do to strengthen controls and governance.