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Ia Mag Apr 06, 2026

Uncovering the Unfair Advantage

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

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Ia Mag Apr 06, 2026

Becoming a Risk Strategist

Learn how internal auditors evolve into risk strategists by using analytics, AI, and continuous monitoring to deliver timely, decision-ready insights. Becoming a Risk Strategist This article

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Ia Mag

Elder Fraud

Payment processors should be on guard to prevent their services from being used to take advantage of vulnerable victims. Elder Fraud Payment processors should be on guard to prevent their

Ia Mag Sep 15, 2020

Mind of Jacka: Adding Value to the Value-adding Value We Add

Was there a time you weren't adding value? Adding Value to the Value-adding Value We Add Was there a time you weren't adding value? I know I've told this story before. But it's

Ia Mag Sep 01, 2020

Mind of Jacka: Who Are You Following?

When you accept poor leadership, what does it say about you? Who Are You Following? When you accept poor leadership, what does it say about you? There's a lot we have learned as we've

Ia Mag Oct 16, 2020

Mind of Jacka: Thanks, We Already Know That

Most organizational leaders underestimate the knowledge and skills within internal audit. Thanks, We Already Know That Most organizational leaders underestimate the knowledge and skills

Ia Mag Oct 09, 2020

Mind of Jacka: The Black Bag Auditor

Familiarity doesn't breed contempt; it breeds familiarity. The Black Bag Auditor Familiarity doesn't breed contempt; it breeds familiarity. The following story comes from a newspaper

Ia Mag Nov 17, 2020

Mind of Jacka: Stagnation in a Time of Great Change

The role of external influence on innovation in internal audit cannot be overstated. Stagnation in a Time of Great Change The role of external influence on innovation in internal audit cannot

Ia Mag Jan 22, 2021

Mind of Jacka: Outlast This

It is easy for internal auditors to believe nothing changes, but the work is part of the legacy that lives on long after the report is issued. Outlast This It is easy for internal auditors to

Ia Mag Jan 12, 2021

Mind of Jacka: What We've Learned

Interesting times result in interesting lessons. What We've Learned Interesting times result in interesting lessons. While some cataclysm in the slipstream capsizes the raft, shatters it,

Ia Mag Feb 23, 2021

Mind of Jacka: Oh Yeah, Employees Are Important, Too

A recent survey shows that organizational leaders are forgetting the importance of the employees. Oh Yeah, Employees Are Important, Too A recent survey shows that organizational leaders are

Ia Mag Feb 02, 2021

Mind of Jacka: Data Vs. Story

Data, in and of itself, does not tell the story. Data Vs. Story Data, in and of itself, does not tell the story. During World War II, fighter pilots would come back from raids in planes that

Ia Mag Mar 09, 2021

Mind of Jacka: Finding the Findings Sweet Spot

In which we continue our discussion of internal audit and inferiority until we pivot to take a more positive look at the profession. Finding the Findings Sweet Spot In which we continue our

Ia Mag Apr 06, 2021

Mind of Jacka: Is Internal Audit a Want or a Need?

Do internal audit's clients want or need us? And do they think we're worth the price they pay? Is Internal Audit a Want or a Need? Do internal audit's clients want or need us? And

Ia Mag Apr 30, 2021

Mind of Jacka: Man Eats Car

To prepare for the increasingly unknowable future, we have to be creative, innovative, and just a little bit crazy. Man Eats Car To prepare for the increasingly unknowable future, we have to

Ia Mag Apr 23, 2021

Mind of Jacka: What We Forget

We are all still learning. We just have to remember that some of us are farther along in the process than others. What We Forget We are all still learning. We just have to remember that some of

Ia Mag Apr 02, 2021

Mind of Jacka: Getting to Carnegie Hall by Having Your Brain Nearby

Critical thinking is a habit that must be practiced and nurtured. Getting to Carnegie Hall by Having Your Brain Nearby Critical thinking is a habit that must be practiced and nurtured. Like

Ia Mag May 07, 2021

Mind of Jacka: 10 Questions That Speak Volumes About Culture

To understand the culture within your department, you have to be willing to ask some hard questions. 10 Questions That Speak Volumes About Culture To understand the culture within your

Ia Mag Aug 27, 2021

Mind of Jacka: Living in the Shadow of Fear

Don't be shackled by risk avoidance. Living in the Shadow of Fear Success cannot be achieved when shackled by the need to avoid risk. To give your sheep or cow a large spacious meadow is the

Ia Mag Nov 04, 2021

Mind of Jacka: What Did You Say to Me?

Do auditors realize how their words impact clients? What Did You Say to Me? We all have triggers. Do you know yours? Do you know those of the people you work with? And do you know the impact

Ia Mag Jan 14, 2020

Mind of Jacka: The Top Five Events of the Decade That Should Have Impacted Internal Audit

We've come a long way in the last decade, but we have also missed some big, important opportunities. The Top Five Events of the Decade That Should Have Impacted Internal Audit We've come

Ia Mag Jun 01, 2021

On the Frontlines: Is It ICnFR or ICx for Nonfinancial Reporting?

Internal audit can provide assurance and advice around internal controls over nonfinancial reporting — or any risk. On the Frontlines: Is It ICnFR or ICx for Nonfinancial Reporting? Internal

Ia Mag Jun 16, 2021

On the Frontlines: Why Sensationalism Is Bad for Internal Auditing

Sensational findings may get audit clients' attention, but will they lead clients to ignore auditors' most critical warnings? On the Frontlines: Why Sensationalism Is Bad for Internal Auditing

Ia Mag Jun 22, 2021

Building a Better Auditor: New Leader, New Team

First-time internal auditor managers must turn their vision of leadership into reality. Building a Better Auditor: New Leader, New Team First-time internal auditor managers must turn their

Ia Mag Jun 04, 2021

Mind of Jacka: Belief and Doubt

An aversion to confrontation is rooted in doubt. Belief and Doubt An aversion to confrontation is rooted in doubt. An aversion to confrontation is rooted in doubt. Mike Jacka, CIA, CPA,

Ia Mag Jun 29, 2021

Minda of Jacka: Paying Attention to Paying Attention

Documentation is important, but not as important as listening. Paying Attention to Paying Attention Documentation is important, but not as important as listening. Documentation is

Ia Mag Apr 13, 2021

Building a Better Auditor: Why There's Never Been a Better Time to Elevate Internal Audit's Influence

Cloud technology and acquiring new skills can prepare internal auditors for the new risk environment awaiting after the pandemic. Building a Better Auditor: Why There's Never Been a Better Time

Ia Mag Oct 26, 2021

Building a Better Auditor: The Funny Thing About Humor In Internal Auditing

Humor can be valuable for internal auditors. Building a Better Auditor: The Funny Thing About Humor In Internal Auditing Although they perform serious work, having a sense of humor is good for

Ia Mag Nov 09, 2021

Building a Better Auditor: A Mental Health Perspective on Career Growth

Auditors should act to improve mental well-being. Building a Better Auditor: A Mental Health Perspective on Career Growth Internal auditors aren’t immune from the stresses of life, but there

Ia Mag Jan 26, 2021

Mind of Jacka: Answer Me These Questions Three

Are you in the right job, position, organization, or profession? Answer Me These Questions Three Are you in the right job, position, organization, or profession? I've mentored more than a couple

Ia Mag Oct 28, 2021

#IAm Jaimie Yang

A daring auditor on her flying trapeze. #IAm Jaimie Yang A high-flying internal auditor has her daring trapeze hobby under control. Who says internal auditors are risk-averse? Raytheon Co.'s

Ia Mag Jan 19, 2021

Building a Better Auditor: Reflections on the Path to CAE

On your path to leadership, be sure it's what you really want and build a strong network to help you along the way. Building a Better Auditor: Reflections on the Path to CAE On your path

Ia Mag Feb 16, 2021

Building a Better Auditor: Internal Audit and Relevance

The past year has forced internal audit functions to adapt to unprecedented changes, but they must look within to remain relevant in the future. Building a Better Auditor: Internal Audit and

Ia Mag Mar 02, 2021

Building a Better Auditor: Building a Roadmap for Success

A five-step career development plan can help internal auditors plot a course through their professional journey. Building a Better Auditor: Building a Roadmap for Success A five-step career

Ia Mag Mar 30, 2021

Building a Better Auditor: Certificates and Certification — Two Keys to Career Advancement

Professional certifications and certificates each are important for an internal auditor's career, but there are fundamental differences between them. Building a Better Auditor: Certificates

Ia Mag Mar 03, 2021

On the Frontlines: Blockchain Is the Next Disruptive Frontier

Blockchain could become a vital internal audit tool, especially in fraud prevention and risk detection. On the Frontlines: Blockchain Is the Next Disruptive Frontier Blockchain could become a

Ia Mag Mar 24, 2021

On the Frontlines: A Positive Auditor Shouldn't Be an Oxymoron

Providing assurance about positive changes is just as important as pointing out problems. On the Frontlines: A Positive Auditor Shouldn't Be an Oxymoron Providing assurance about positive

Ia Mag Apr 07, 2021

On the Frontlines: Don't Let Your Data Fall Between the Seams

Three tips for internal audit's next analytic program quality assurance review. On the Frontlines: Don't Let Your Data Fall Between the Seams Three tips for internal audit's next

Ia Mag Sep 08, 2021

On the Frontlines: Building Operational Resilience

Reviewing risk guidance for financial infrastructure firms. On the Frontlines: Building Operational Resilience Recent guidance and proposed regulations have focused on improving the resilience

Ia Mag Oct 20, 2021

On the Frontlines: Not All Findings Are Bad

Audit reports should note the positive news. On the Frontlines: Not All Findings Are Bad In detailing audit findings to clients, internal auditors should note the good news, too. Although most

Ia Mag Jan 21, 2021

#IAm Valentina Kostenyuk Sabet

Starting a new job in a new country is challenging enough — even before the pandemic. #IAm Valentina Kostenyuk Sabet Starting a new job in a new country is challenging enough — even before the

Ia Mag May 27, 2021

#IAm Hassan Khayal

Take a deep dive with an Emerging Leader who also is an expert scuba diving instructor. #IAm Hassan Khayal Take a deep dive with an Emerging Leader who also is an expert scuba diving

Ia Mag Jun 24, 2021

#IAm Steve Mar

Say aloha to a career IT auditor who practices retiring in Hawaii. #IAm Steve Mar Say aloha to a career IT auditor who practices retiring in Hawaii. Aloha. While attending an IIA–Hawaii

Ia Mag Dec 30, 2019

Final Reflections on Internal Audit's Decade of Progress

Since 2010, many significant events have occurred that have dramatically altered the risk landscape practitioners must navigate. Final Reflections on Internal Audit's Decade of Progress Since

Ia Mag Jan 06, 2020

Five Internal Audit Resolutions for 2020 and Beyond

This year’s list leverages heavily what we learned in 2019 to better position internal audit and our organizations to succeed. Five Internal Audit Resolutions for 2020 and Beyond This year’s

Ia Mag Dec 15, 2019

10 Events That Defined the Past Decade for Internal Audit

Ten years ago, at the conclusion of my first year as The IIA’s CEO, I wrote a blog on the events that defined the 2000s for internal auditors. 10 Events That Defined the Past Decade for Internal

Ia Mag Feb 21, 2020

Mind of Jacka: Do You Know Where Your Next Job Is Coming From?

Internal audit and the gig economy. Do You Know Where Your Next Job Is Coming From? Internal audit and the gig economy. A quick recap. I’ve been discussing the top events from the last decade

Ia Mag Feb 06, 2020

Mind of Jacka: Culture, Communication, and Avoiding the Whistleblower

Internal audit is in a unique position where it can help organizations avoid whistleblower nightmares. Culture, Communication, and Avoiding the Whistleblower Internal audit is in a unique

Ia Mag Mar 17, 2020

Mind of Jacka: We Pause for This Brief...

No matter what events swirl around us, we need to remember the importance of our profession. We Pause for This Brief... No matter what events swirl around us, we need to remember the

Ia Mag Apr 17, 2020

Mind of Jacka: Bad Internal Auditor Jokes

Nothing to see here. Just a bunch of really, really, really bad internal auditor jokes. Bad Internal Auditor Jokes Nothing to see here. Just a bunch of really, really, really bad internal

Ia Mag Apr 21, 2020

Mind of Jacka: Last and Best

What would you want your last audit project to look like? Last and Best What would you want your last audit project to look like? Life continues to exist in a combination pause/play mode. For

Ia Mag Aug 08, 2020

Mind of Jacka: Balancing Risk and Uncertainty

Organizations are making important decisions about how to move forward In the current turmoil. And internal audit needs to be there to help. Balancing Risk and Uncertainty Organizations are

Ia Mag May 05, 2020

Mind of Jacka: Risk and Uncertainty

To understand risk, we have to understand the impact of uncertainty. Risk and Uncertainty To understand risk, we have to understand the impact of uncertainty. As part of a recent blog post

Ia Mag May 12, 2020

Mind of Jacka: Let Me Think, Where Was I?

The big risks identified before the COVID-19 crisis are just as important as they were then ... maybe more. Let Me Think, Where Was I? The big risks identified before the COVID-19 crisis are

Ia Mag May 22, 2020

Mind of Jacka: Nourishment or Poison

Our job includes identifying where things go wrong. But we can't lose focus on making things better. Nourishment or Poison Our job includes identifying where things go wrong. But we can't

Ia Mag May 29, 2020

Mind of Jacka: Putting Those Bots to Work

Some simple ideas on how internal audit might use bots and RPA. Putting Those Bots to Work Some simple ideas on how internal audit might use bots and RPA. In the post before the post before

Ia Mag May 01, 2020

Mind of Jacka: The Divot of Complacency

If you are comfortable with what your internal audit department is doing, then it probably isn't doing enough. The Divot of Complacency If you are comfortable with what your internal

Ia Mag Jun 05, 2020

Mind of Jacka: Legitimate Power and Informal Leadership

Effective leadership does not rest on authority, but on an ability to work and reason with others. Legitimate Power and Informal Leadership Effective leadership does not rest on authority, but

Ia Mag Feb 10, 2021

On the Frontlines: Implementing Positive Auditing

Being approachable and helpful can show that internal auditors are looking out for their clients' well-being. On the Frontlines: Implementing Positive Auditing Being approachable and helpful

Ia Mag Feb 17, 2021

On the Frontlines: Auditor Skepticism

Internal auditors may lack the logic of Star Trek's First Office Spock, so they need a structured approach to skepticsm. On the Frontlines: Auditor Skepticism Internal auditors may lack the

Ia Mag Jan 27, 2021

On the Frontlines: Increasing Internal Audit's Influence With Monte Carlo Analysis

A simulation model can give internal audit a predictive tool for evaluating and communicating about the organization's risks. On the Frontlines: Increasing Internal Audit's Influence With

Ia Mag Aug 17, 2021

Mind of Jacka: Stopwatch Auditing

In 1881, Frederick Winslow Taylor got out his stopwatch to begin what became a lifetime of analyzing work with the idea of optimizing and simplifying jobs. Stopwatch Auditing In 1881, Frederick

Ia Mag Aug 21, 2021

On the Frontlines: The Six Sigma Mindset

Having been on the other side of the (audit) table and in business leadership roles, I know that my limited resources must buy the optimal mix of people, process, and technology to exceed — not

Ia Mag Sep 28, 2021

Building a Better Auditor: Which Way Should I Go?

The dialogue in Alice's Adventures in Wonderland goes something like this: Building a Better Auditor: Which Way Should I Go? The dialogue in Alice's Adventures in Wonderland goes something

Ia Mag Sep 28, 2021

Mind of Jacka: Wrong Purpose; Wrong Results

Audit reports should not drive action. Wrong Purpose; Wrong Results The primary purpose for issuing an audit report is not to drive action. I spent a great deal of time in my last two blog

Ia Mag Sep 08, 2021

Mind of Jacka: The Knowledge Needed to Run Amuck

In my last two blog posts, I talked at great length (probably too great a length) about allowing internal auditors the freedom to get their jobs done and to explore better ways to do it. The

Ia Mag Oct 21, 2021

Mind of Jacka: Get To Know Your Customers Day

Did you know that today (as this is posted) is "Get To Know Your Customer Day"? No? Seriously? Get To Know Your Customers Day Did you know that today (as this is posted) is "Get To

Ia Mag Oct 14, 2021

Mind of Jacka: A Change Would Do You Good

Whew. Been a crazy year, hasn't it? And crazy times have brought about a crazy amount of pontification on what has and will be happening. A Change Would Do You Good Whew. Been a crazy year, hasn't

Ia Mag Oct 08, 2021

Mind of Jacka: A Fable of Observation and Analysis

The following is adapted from something I saw posted on Facebook. Accordingly, I cannot vouch for its veracity. A Fable of Observation and Analysis The following is adapted from something I saw

Ia Mag Oct 01, 2021

Mind of Jacka: Hidden Goals

Recently I've been reading Shunryu Suzuki's Zen Mind, Beginner's Mind. I understand it to be a cornerstone for understanding the practice of Zen Hidden Goals Recently I've been reading

Ia Mag Jun 30, 2021

On the Frontlines: Internal Audit’s Role in ESG

Internal auditors must be drivers in promoting ESG practices in their organizations. Internal auditors must be drivers in promoting environmental, social, and governance practices in their

Digital

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Ia Mag

Update: Tough Years Ahead

Digital

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

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

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

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?

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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Ia Mag

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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Ia Mag

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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Ia Mag

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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Ia Mag

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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Ia Mag

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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Ia Mag

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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Ia Mag

Confronting Climate Change

As more organizations recognize the economic risk posed by a warming planet, internal audit can serve as a change agent. Confronting Climate Change As more organizations recognize the economic

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Ia Mag

Social Media Governance

Internal audit can make an impact by looking at how the board, executives, and three lines of defense address social initiatives. Social Media Governance Internal audit can make an impact by

Ia Mag

A Limited View

Misconceptions about internal audit’s role and capabilities prevent boards from appreciating the full value of the profession. A Limited View Misconceptions about internal audit’s role and

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Ia Mag

6 Myths of Business Ethics

Internal auditors should examine several “tacit truths” that often hinder organizational ethics. 6 Myths of Business Ethics Internal auditors should examine several “tacit truths” that often

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Ia Mag

Auditing Culture: Observation and Data

Gauging the organization’s cultural climate is often best achieved with a two-pronged approach. Auditing Culture: Observation and Data Gauging the organization’s cultural climate is often best

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Ia Mag

Wrangling the Internet of Things

Connected devices are everywhere in businesses and expanding rapidly, so auditors will have to scramble to ensure they are under control. Wrangling the Internet of Things Connected devices are

Ia Mag

GRC Conference 2019: Owning the Moment

Simon T. Bailey opens the sold-out GRC Conference with advice to business leaders on accepting change amidst uncertainty. GRC Conference 2019: Owning the Moment Simon T. Bailey opens the sold-out

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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

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Ia Mag

In Line With Risk

Implementing a risk management program can better align an organization's risk profile with its overall strategy. In Line With Risk Implementing a risk management program can better align an

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Ia Mag

Areas of Deficiency

To inform the audit committee on external audit quality, internal auditors need to be familiar with the PCAOB inspection process and recurring findings. Areas of Deficiency To inform the audit

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Ia Mag

How to Audit Social Media

By reviewing compliance with social policies, internal auditors can help their organization address risks. How to Audit Social Media By reviewing compliance with social policies, internal

Ia Mag Jun 05, 2019

Internal Audit: Are You ESG Ready?

Expectations of investor groups around the world continue to shift toward environmental, social, and governance (ESG) reporting. Internal Audit: Are You ESG Ready? Expectations of investor

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Ia Mag May 31, 2021

Editors Note: Culture, Engagement, and Business Success