Topical Requirements

Topical Requirements are a component of the International Professional Practices Framework® (IPPF®). Internal auditors must apply Topical Requirements in conformance with the Global Internal Audit Standards when the topic is identified and prioritized in a risk assessment and assurance is to be provided. Learn more here:

https://www.theiia.org/en/standards/2024-standards/topical-requirements/

Does your internal audit function have an adequate understanding of when to apply the Topical Requirements? 
To what degree has your internal audit function implemented the Cybersecurity Topical Requirement (currently in effect) when performing assurance engagements on cybersecurity?
In which of these areas do you plan to provide assurance services in the next two years? (Choose all that apply.)
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