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Ia Mag Apr 08, 2024

New Approaches to Control Design

Apply design principles to enhance internal control. New Approaches to Control Design Internal auditors can apply five design principles to help take internal control to the next level. Internal

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Ia Mag

The Control–Culture Connection

These two elements must complement each other to achieve strong financial reporting. The Control–Culture Connection These two elements must complement each other to achieve strong financial

Ia Mag Feb 05, 2020

When the Control Becomes the Risk

Be wary of over-relying on internal controls — even the best ones can fail and raise new risks. When the Control Becomes the Risk Be wary of over-relying on internal controls — even the best

Ia Mag Jul 12, 2023

Mind of Jacka: Who's in Control?

Emotions can lead to rash decisions. Mind of Jacka: Who's in Control? Jacka warns about making decisions in the heat of anger or other emotions. Emotions and decisions don’t always work well

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Ia Mag

10 Questions About the New Three Lines Model

IIA Global Board Chair Jenitha John discusses The Institute’s journey to build a model for the 21st century. 10 Questions About the New Three Lines Model IIA Global Board Chair Jenitha John

Ia Mag Aug 08, 2023

A Spectrum of Talent

The hidden strengths of neurodivergent employees. A Spectrum of Talent Neurodivergent employees offer hidden strengths to organizations that are inclusive of them. Neurodivergent employees offer

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Ia Mag

Implementing a Shared Services Model

When consolidating services, internal audit’s broad knowledge of the business works to the organization’s advantage. Implementing a Shared Services Model When consolidating services,

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Ia Mag Jun 12, 2023

Internal Audit by Design

Design thinking produces solutions for audit clients. Internal Audit by Design By thinking like a product designer, auditors can help find innovative solutions to their clients’ problems. By

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Ia Mag Oct 07, 2024

The Big Idea: Quantum Computing

Quantum computing may unlock groundbreaking advances. The Big Idea: Quantum Computing Quantum computing could unlock groundbreaking discoveries — and unprecedented risks. Quantum computing could

Ia Mag Mar 19, 2024

On the Frontlines: Are You Testing Key Controls?

Not everything is a 'key' control. On the Frontlines: Are You Testing Key Controls? Knowing the difference between a control and a 'key' control is important for credibility. Identifying

Ia Mag Aug 11, 2025

Basics: The Six Dimensions

Internal audit strengthens organizations through six dimensions. Basics: The Six Dimensions Internal audit provides multi-faceted services to help organizations manage risks and improve

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Ia Mag Jul 30, 2021

The Phony Vendor Fraud

Two longtime friends collude to submit false invoices. The Phony Vendor Fraud Collusion to submit false invoices from nonexistent companies pays off for two longtime friends. Two longtime

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Ia Mag

Update: The Intelligent Automation Barrier

Lack of clear strategy inhibits adoption of audit technology. Update: The Intelligent Automation Barrier Lack of clear strategy inhibits adoption of audit technology. Lack of clear strategy

Digital

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Ia Mag

Update: A Dire Picture of Climate Risk

Digital

Climate risk, age bias, and audit competencies. Update: A Dire Picture of Climate Risk The IPCC's latest report pleads for immediate environmental action. The IPCC's latest report pleads

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Ia Mag

Internal Audit Considerations for the “Spend Now” Public Sector

Public sector auditors and the new U.S. infrastructure fuding. Internal Audit Considerations for the “Spend Now” Public Sector Public sector auditors and the new U.S. infrastructure fuding.

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Ia Mag

Editor's Note: Farewell to a Crazy Year

In a year of epic disruptions, internal auditors are helping their organizations through unforeseen challenges. Editor's Note: Farewell to a Crazy Year In a year of epic disruptions,

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Ia Mag

Pain-free Auditing

Several steps can help practitioners avoid common pitfalls that cause audit clients unnecessary distress. Pain-free Auditing Several steps can help practitioners avoid common pitfalls that

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Ia Mag

Perseverance in a Pandemic

Adapting to change and meeting extraordinary problems head-on have defined internal audit during COVID-19. Perseverance in a Pandemic Adapting to change and meeting extraordinary problems

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Ia Mag

Update: Automation's Workforce Impact

Accelerated technology changes may double disruption of jobs. Update: Automation's Workforce Impact Accelerated technology changes may double disruption of jobs. Accelerated technology changes

Ia Mag

Emerging Leaders 2019

This year’s honorees are driving change in their audit functions and setting an example for the profession. Emerging Leaders 2019 This year’s honorees are driving change in their audit

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Ia Mag

Bringing Clarity to the Foggy World of AI

Strategy and governance should be internal audit’s focus in assessing artificial intelligence systems. Bringing Clarity to the Foggy World of AI Strategy and governance should be internal

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Ia Mag

The Analytics Journey: Finding the Right Direction

A key step in establishing internal audit's analytics program approach is knowing its objectives. The Analytics Journey: Finding the Right Direction A key step in establishing internal

Ia Mag

Drunk and in Charge of a Bicycle

Much of the fun in audit work comes from exploring, experimenting, and enjoying the journey. Drunk and in Charge of a Bicycle Much of the fun in audit work comes from exploring,

Ia Mag

Editor's Note: The Responsible Internal Auditor

Who stands out among the up-and-coming auditors who are making a difference in the profession? Editor's Note: The Responsible Internal Auditor Who stands out among the up-and-coming

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Ia Mag

Update: The Pressure of Pandemics