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Ia Mag Oct 07, 2024

Fraud: School of Fraud

A tuition reimbursement fraud reveals weak internal controls. Fraud: School of Fraud What starts as a single overpayment unravels a larger finding of fraudulent tuition disbursements. What starts

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Ia Mag Aug 12, 2024

Fraud: Playing the Fraud Card

A former city employee is jailed for credit card misuse. Fraud: Playing the Fraud Card A joker’s inappropriate use of the city’s credit cards lands him in the slammer. A joker’s inappropriate use

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Ia Mag

Editor's Note: Under Attack

Organizations are poorly prepared to protect themselves against cyberattacks. Editor's Note: Under Attack Organizations are poorly prepared to protect themselves against cyberattacks.

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Ia Mag

A New Runway

Having the courage to make a job change can bring growth and insight for internal auditors. A New Runway Having the courage to make a job change can bring growth and insight for internal

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Ia Mag

Update: A Dire Picture of Climate Risk

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

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

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Ia Mag

Audit Sampling

Sampling methods require careful consideration. Audit Sampling Careful consideration of sampling methods can ensure auditors provide accurate findings from audit testing. Careful consideration of

Ia Mag Sep 30, 2022

2022 Emerging Leaders

Meet internal auditing’s brightest rising stars. 2022 Emerging Leaders The 2022 Emerging Leaders are innovating, collaborating, and accelerating the internal audit profession. An ambitious group

Ia Mag

The Five Attributes Approach

The five attributes approach is a critical discipline. The Five Attributes Approach Working through the condition, criteria, effect, cause, and recommendation can produce more meaningful audit

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Ia Mag

Untangling Tech

Organizational culture is key to tackling technology. Untangling Tech Boards need to ensure management is well-positioned to tackle today’s technolo Boards need to ensure management is

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Ia Mag Feb 06, 2023

Viewpoints: The Year Ahead

Benito Ybarra and Tom Sanglier talk trends. Viewpoints: The Year Ahead Internal Auditor magazine interviews the IIA's Global and North American Board Chairs. The IIA’s Global and North American

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Ia Mag Jun 12, 2023

Auditors in the Hot Seat

Regulators hold auditors accountable for risk failures. Auditors in the Hot Seat Could internal auditors be fined or face enforcement action for failing to address risks? Could internal auditors

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Ia Mag Aug 08, 2023

Accessories to Theft

A store clerk fashions fictitious returns. Accessories to Theft A clothing store clerk and her friends fashion fictitious returns for extra cash. A store clerk and her friends get caught scamming

Ia Mag Aug 08, 2023

Think Different

Introducing The IIA's 2023–2024 Global Board Chair Think Different The IIA’s 2023–2024 Global Board chair, Sally-Anne Pitt, says a shift in perspective will set the stage for the future

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 Aug 08, 2023

The Big Idea: Human-Robot Collaboration

Integrating robots and AI into organizations. The Big Idea: Human-Robot Collaboration Robots are helping in perilous places, so why don’t they inspire human collaboration? Robots are helping in

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Ia Mag Aug 08, 2023

Tech: Control in the Cloud

The cloud presents unique security risks and challenges. Tech: Control in the Cloud Auditors can review controls to help ensure operations are secure in the cloud. Internal audit can

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Ia Mag Aug 08, 2023

A Case for Innovation

Incorporating controls into innovation programs. A Case for Innovation Auditors in the Canadian government now have a tool to help ensure effective internal controls are built into innovative

Ia Mag Oct 09, 2023

CEO Message: Cultivating Internal Auditing's Future

The IIA is helping shape the future of internal auditing. CEO Message: Cultivating Internal Auditing's Future The IIA is helping shape the future of the internal audit profession. As we celebrate

Ia Mag Oct 09, 2023

IAm Itireleng Kaunda

Itireleng Kaunda finds her passion. IAm Itireleng Kaunda Itireleng Kaunda’s desire to take on challenges lead to her passion for baking. Itireleng Kaunda discovered her passion for baking during

Ia Mag Oct 09, 2023

Fraud: Buying into Trouble

An internal auditor investigates bogus invoices. Fraud: Buying into Trouble Following a lack of due diligence, an auditor is determined to leave no paper unturned. Following a lack of due

Ia Mag Oct 09, 2023

Waves of Change

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

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Ia Mag Oct 09, 2023

Risk: Testing Risk Resilience

Stress testing is becoming more complex. Risk: Testing Risk Resilience Internal audit can learn lessons from the banking industry as organizations incorporate stress testing. As stress testing

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Ia Mag Oct 09, 2023

Training Tomorrow's Internal Auditor

Replenishing the internal audit talent pool. Training Tomorrow’s Internal Auditor To replenish the internal audit talent pool, professors are beginning with the principles. To replenish the

Ia Mag Oct 09, 2023

Editor's Note: Meet the 2023 Emerging Leaders