The IIAGLOBAL Position Papers are primarily designed for Advocacy. They aim to inform and sensitize internal audit stakeholders on issues of great importance for both IIAGLOBAL and the profession. They generally deal with issues related to GRC : Governance , Risk Management and Control as well as with the delimitation of roles and responsibilities associated with internal audit, etc.
You can also access IIA Position Papers:
https://global.theiia.org/about/about-internal-auditing/Pages/Position-Papers.aspx