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DONOR RECOGNITION 2010 Research Priorities

Research Priority Risk Management


Purpose and Objectives 1. Provide information and tools for internal audit practitioners.
2. Identify alternative approaches / solutions to emerging issues
Proposals may address 3. Share lessons learned and best practices from experiences.
one or more objectives. 4. Provide future methods to address internal audit challenges.
5. Identify key organizational issues and internal auditing’s role.
6. Provide ideas and information to further the profession.
Key topics to address 1. Overall Risk Management (RM) Framework
the priority identified 2. Elements of Effective RM Functions and Processes
above 3. Types of Risk
9 Financial (cash management, liquidity, credit, etc.)
There are no constraints 9 Reputational
with regards to expected 9 Catastrophic
deliverables and The 9 Operational
IIARF understands 9 Compliance
multiple proposals could 9 Environmental
come from these topics. 9 Social networking
  9 (Etc.)
4. Effectiveness of Risk Management
5. Cost / Expense Reduction and Containment
6. Auditing the Risk Management Process
7. Risk and Management Committees
8. Internal Auditing’s Role in Risk Management
Sample Questions 1. What is the structure (e.g. risk framework, staffing, minimum items for all
organizations, etc.) that supports this process?
The IIARF understands 2. How do you audit, with dedicated function or embedded?
that the proposals 3. What does “no surprises” mean?
supporting this priority 4. What are all of the factors that should be addressed (materiality, velocity, etc.)
may include one, some, 5. How do you measure success? What are your objectives and performance
or additional questions. measures – what do you hope to achieve?
6. When do you report and how often? What do you report? How do you report?
Who is this information reported to? Is monitoring and follow-up required?
7. What process and methodology are followed, including effectiveness criteria?
8. Overall maturity model – the structure, the people, the process, Key Performance
Indicators, etc.
9. In the short-term – what went wrong and what went right (lessons learned)? Did
Enterprise Risk Management (ERM) work and if it did – how?
10. Longer-term study – is it really working, does it really work, and is it
sustainable? Is ERM a root cause for successes or failures?
11. What core business skills are needed to support RM – both inside organization
and inside the internal audit activity?
12. Internal auditing should not judge strategies, but how does IA look at process,
identify risks, identify gaps where achieving risks could be jeopardized, and be a
part of the process.
13. How does risk management fit into the governance process?
14. How do you develop a practical (i.e. leading practices vs. theory) risk appetite
for the organization?

The IIA Research Foundation


research@theiia.org
Proposal Submission
Guidelines

The Institute of Internal Auditors Research Foundation has been the global leader in sponsoring,
disseminating, and promoting research and knowledge resources to enhance the development and
effectiveness of the internal audit profession.

The following guidelines have been established for submission of research project proposals. Proposals
should not exceed five pages, exclusive of appendices described below, and should contain the following
basic elements:

1. Identification of the topic from the 2010 priorities.


2. A one-paragraph abstract, summarizing the research question, the method to be used and how it
will benefit the internal audit profession.
3. Project description including:
a. A statement of the research issues/question being addressed and how it relates to the
internal auditing profession;
b. A description of previous research, if any, and how your project adds to the previous
work;
c. A statement of research hypotheses being tested, if applicable;
d. A statement of the research method that will be used;
e. A statement of the expected results and the benefits to the internal audit profession;
f. A statement of the expected publication output(s) from the project, (e.g., practitioner
article, monograph, scholarly journal article, book, etc.);
g. Itemized timeline and budget, including budget rationale.
h. Identification of proposed members of the research team including a brief description of
their role.
i. Appendixes:
i. An appendix containing proposed interview questions/guidelines, and survey or
experimental instruments, if applicable.
ii. Curriculum vitae (CV) for each researcher (3 pages maximum)
iii. Previous researcher affiliation with The IIA and IIARF (previous research or
educational products produced, volunteer participation, chapter officer, etc.)

Contracts for funded research are awarded twice annually, in June and December. The IIARF will accept
proposals between January 1 and April 30 for approvals in June, and between July 1 and October 31 for
approvals in December.

Submit proposals via e-mail to: research@theiia.org

Further information:
The IIA Research Foundation
247 Maitland Avenue
Altamonte Springs, FL 32701-4201
Tel: +1-407-937-1356
Fax: +1-407-937-1101