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Auditing Artificial Intelligence

Internal auditors can develop a framework for conducting AI engagements, despite a lack of standards... Auditing Artificial Intelligence

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Auditing Artificial Intelligence

Internal auditors can develop a framework for conducting AI engagements, despite a lack of standards and guidance. Auditing Artificial Intelligence Internal auditors can develop a framework for

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Ia Mag

Auditing AI Governance

Internal auditors should focus on governance principles. Auditing AI Governance Internal auditors help their organization determine whether AI governance is designed and implemented

Ia Mag Mar 08, 2021

Chambers: U.S. SEC: Environmental, Social, and Governance Risks Better Be on Your Radar

The Commission has created a task force to monitor how organizations report their climate- and ESG-related disclosures to investors. U.S. SEC: Environmental, Social, and Governance Risks Better

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Ia Mag Feb 09, 2026

Customer First

Customer-centric auditing balances stakeholder value with objectivity. Customer First Customer-centric internal auditing delivers relevant value while maintaining independence, objectivity, and

Ia Mag Dec 09, 2019

My Top Internal Audit Blog Posts of 2019: Self-awareness and a Little Humor

This year, I found that the value of internal auditor self-awareness and a little self-deprecating humor went a long way. My Top Internal Audit Blog Posts of 2019: Self-awareness and a Little

Ia Mag Apr 09, 2026

Internal Auditor Reintroduces CPE Quiz

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

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Ia Mag Dec 09, 2025

Power Struggle

Expanding data centers fuel massive energy demand. Power Struggle Internal auditors face challenges as data centers expand, driving massive energy and resource demands. The growing number of

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Update: Tough Years Ahead

A global forecast sees an array of intense challenges. Update: Tough Years Ahead A global forecast sees an array of intense challenges. A global forecast sees an array of intense challenges.

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Ia Mag Apr 27, 2021

Health and Safety in Today's Audit Plan

These important risks are often omitted from plans — even during a pandemic. Health and Safety in Today's Audit Plan These important risks are often omitted from plans — even during a pandemic.

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Illuminating the Black Experience in Internal Auditing

The stories of Black internal auditors shed light on the unique career challenges they face and the need for a more inclusive workplace. Illuminating the Black Experience in Internal Auditing

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The Journey to Net-zero Emissions

Organizations may not have all of the answers on how to address climate risk, but they do understand that transformation is needed. The Journey to Net-zero Emissions Organizations may not have

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Editor's Note: The Accelerated Need for Ethics

Internal audit can play a significant role in helping their organization's look holistically at their data use practices. Editor's Note: The Accelerated Need for Ethics Internal audit can

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Are Audit Committees at the Bursting Point?

Given the plethora of new risks, it may be time for boards to consider workload. Are Audit Committees at the Bursting Point? Given the plethora of new risks, it may be time for boards to

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Ia Mag

COVID-19 and Indoor Air Quality Risk

As organizations prepare to reopen their offices, they need to ensure that employees can breathe safely in their buildings. COVID-19 and Indoor Air Quality Risk As organizations prepare to reopen

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A Safe Return

Organizations are working to ensure a smooth transition back to the workplace. A Safe Return Organizations are working to ensure a smooth transition back to the workplace. Organizations are

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Update: The IIA Updates Three Lines Model

Update: The IIA Updates Three Lines ModelNew release considers risk and governance in a complex world. Update: The IIA Updates Three Lines Model New release considers risk and governance in a

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Ia Mag

Update: Recovery Through Digitization

Research points to technology as a key driver for crisis navigation. Update: Recovery Through Digitization Research points to technology as a key driver for crisis navigation. Research points to

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Ia Mag

10 Questions on Culture

Several audit committee FAQs can help guide practitioners when assessing culture. 10 Questions on Culture Several audit committee FAQs can help guide practitioners when assessing culture. Several

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Ia Mag

Auditing Knowledge Management

Knowledge assets’ increased value and contribution to business objectives obliges internal auditors to focus on how they’re safeguarded. Auditing Knowledge Management Knowledge assets’ increased

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The Responsible Organization

As investors focus on ESG reporting, there is opportunity for internal auditors to get involved and provide assurance. The Responsible Organization As investors focus on ESG reporting, there is

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Auditing Culture: Familiar Techniques

There's no need to reinvent the wheel — a combination of tried and true methods can go a long way on culture audits. Auditing Culture: Familiar Techniques There's no need to reinvent the wheel

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Risk as the Rosetta Stone

Having a common risk language can help an organization facilitate business discussions. Risk as the Rosetta Stone Having a common risk language can help an organization facilitate business

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A New Tool for Directors

The Guiding Principles of Corporate Governance are designed to help boards do better. A New Tool for Directors The Guiding Principles of Corporate Governance are designed to help boards do

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Confronting Climate Change