EPA climate deregulation may reduce federal rules, but shifts risk across jurisdictions, increasing complexity for internal audit and compliance efforts.

IIA members can earn CPE credits by reading The Internal Auditor magazine and completing a short quiz based on feature content.

NIST invests in AI research centers and small business grants to accelerate innovation in manufacturing, cybersecurity, and emerging technologies.

Cyber risks are rising across the public sector. Internal audit helps strengthen cybersecurity governance by improving oversight, clarifying ownership, and supporting risk management.

New COSO guidance explains how organizations can apply the Internal Control–Integrated Framework to generative AI systems and strengthen governance across the AI lifecycle.

Internal audit helps financial firms manage uncertainty.

Economic pressures are reshaping employee expectations, influencing retention, engagement, and overall workforce stability.

Internal audit helps health care organizations strengthen resilience by using analytics, AI, and agile processes to address financial, operational, and regulatory risks. regulatory risks.

A risk-based approach helps internal auditors strengthen anti-corruption compliance programs and reduce exposure to FCPA violations amid evolving enforcement priorities.

Explore how boards must balance encouraging CEO innovation while defining risk appetite and maintaining effective oversight.

As internal auditing expands globally, it is taking on a more strategic role. The IIA is helping guide this evolution through standards, advocacy, and professional development.

New chief audit executives must align internal audit with business strategy, build trust with stakeholders, and lead with a forward-looking approach.

Internal auditors can overcome cultural and practical barriers to auditing organizational strategy and deliver meaningful insight at the highest level.

The IIA President and CEO Anthony Pugliese reflects on five years of leadership and the progress shaping the global internal audit profession.

As AI adoption grows, internal auditors must challenge LLM use, ensuring quality, protecting data, and maintaining critical thinking and professional judgment.

In the public sector, recurrent audit findings often stem from cultural and behavioral factors that push teams to bypass controls under pressure.

2026 Pulse data shows internal audit teams facing budget and staffing cuts, highlighting the need for strategic alignment, agility, and value delivery.

By delegating stakeholder relationship responsibilities, CAEs can reduce bottlenecks, build leadership across the audit team, and strengthen trust throughout the organization.