The IIA Cybersecurity Topical Requirement: What Caribbean Internal Audit Functions Must Do Now
Executive Summary For the first time in the history of the profession, internal auditors worldwide are subject to a mandatory, subject-specific standard for how cybersecurity must be assessed. The Institute of Internal Auditors issued the Cybersecurity Topical Requirement in February 2025 as the first Topical Requirement under the Global Internal Audit Standards, and it...


