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Ia Mag Jun 08, 2026

AI Truth Decay

Learn how AI “truth decay” is challenging audit evidence and why internal auditors must strengthen professional skepticism. AI Truth Decay This article examines how “AI truth decay,” including

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Ia Mag

The Future-ready Internal Auditor

Auditors need to keep pace with technological transformation. The Future-ready Internal Auditor The IIA's 2021-2022 Global Board Chair, CHARLIE WRIGHT, says internal auditors need to keep pace

Online Exclusives

Ia Mag

Providing Insight

Online Exclusives

CAEs can take certain steps to ensure they are giving the audit committee what it needs. Providing Insight CAEs can take certain steps to ensure they are giving the audit committee what it

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

Ia Mag

Insights & Advice: Meet The IIA's New President & CEO

Richard Chambers, who announced plans last year to step down as The IIA's top executive at the end of March, speaks with new IIA President and CEO Anthony Pugliese. Insights & Advice: Meet

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Ia Mag Apr 08, 2022

Automating Insight

Use natural language processing to analyze text. Automating Insight The Canada Revenue Agency uses natural language processing to analyze high-volume textual data. The Canada Revenue Agency

Ia Mag Sep 22, 2025

Building a Better Auditor: The Documentation Goldilocks Zone

The right documentation is relevant, reliable, sufficient. Building a Better Auditor: The Documentation Goldilocks Zone Having the right balance of documentation boils down to three words:

Ia Mag Jun 15, 2026

COSO Releases Board Governance and ERM Guidance

New COSO guidance helps organizations strengthen board governance, enterprise risk management, and strategic decision-making. COSO Releases Board Governance and ERM Guidance COSO has released new

Ia Mag Dec 11, 2023

Tech: The Security Interchange

Cybersecurity and information security are critical to data protection. Tech: The Security Interchange Cybersecurity protects the world’s digital roads, information security safeguards the

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Ia Mag

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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Ia Mag

Illuminating the Black Experience in Internal Auditing

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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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Ia Mag

The Journey to Net-zero Emissions

Online Exclusives

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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Ia Mag

Editor's Note: The Accelerated Need for Ethics

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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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Ia Mag

Are Audit Committees at the Bursting Point?

Online Exclusives

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

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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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Ia Mag

A Safe Return

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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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Ia Mag

Update: The IIA Updates Three Lines Model

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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

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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

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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

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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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Ia Mag

The Responsible Organization

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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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Ia Mag

Auditing Culture: Familiar Techniques

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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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Ia Mag

Risk as the Rosetta Stone

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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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Ia Mag

A New Tool for Directors

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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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