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Ia Mag

February issue of Internal Auditor magazine

February issue of Internal Auditor magazine. February issue of Internal Auditor magazine

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Ia Mag

COSO Appoints New Chairman

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Audit and risk management executive Paul Sobel was selected to head the committee. COSO Appoints New Chairman Audit and risk management executive Paul Sobel was selected to head the committee.

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Ia Mag

Is ESG the Next Sarbanes-Oxley

Help report on ESG risks and initiatives. Is ESG the Next Sarbanes-Oxley? Internal audit needs to be ready to help organizations report on their ESG risks and initiatives. Internal audit needs to

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Ia Mag Apr 07, 2025

Basics: Governance and Audit Committees

Audit committees enhance governance through best practices. Basics: Governance and Audit Committees Embracing best practices makes for a more effective audit committee. Embracing best practices

Ia Mag Apr 26, 2019

5 Common Misconceptions About Small Audit Functions

5 Common Misconceptions About Small Audit Functions 5 Common Misconceptions About Small Audit Functions 5 Common Misconceptions About Small Audit Functions 5 Common Misconceptions About Small

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Ia Mag

Expand Your Role in Internal Audit

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Keeping up to date and seizing opportunities can help novice auditors advance in the profession. Expand Your Role in Internal Audit Keeping up to date and seizing opportunities can help novice

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Ia Mag

Magical Words

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The Mission of Internal Audit makes a powerful statement about how auditors can provide the assurance, advice, and insights that matter to their organizations. Magical Words Practitioners who

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Ia Mag Jun 06, 2025

Tech: AI in Tech Audits

Auditors must expand IT audits for AI. Tech: AI in Tech Audits Auditors help protect organizations by ensuring AI risks are addressed in risk management frameworks. Auditors can help safeguard

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Ia Mag

The Slice and Dice Fraud

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A routine tax audit uncovers a $1 million theft by a former employee with a criminal past. The Slice and Dice Fraud A routine tax audit uncovers a $1 million theft by a former employee with a

Ia Mag Mar 11, 2026

COSO Issues GenAI Guidance

New COSO guidance explains how organizations can apply the Internal Control–Integrated Framework to generative AI systems and strengthen governance across the AI lifecycle. COSO Issues GenAI

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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

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

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Ia Mag Dec 08, 2025

Boardroom: AI Temptations

Boards face challenges integrating AI responsibly now. Boardroom: AI Temptations Directors must balance AI benefits and risks while preserving governance and fiduciary responsibilities. Boards

Ia Mag Feb 06, 2019

The Future Is Bright

Students preparing for internal audit careers bring curiosity, excitement, and diverse academic backgrounds to the profession. The Future Is Bright Students preparing for internal audit careers

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Ia Mag

Privacy Law Puts California Consumers in Control

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The California Consumer Privacy Act poses big compliance risks for businesses that gather and sell residents' personal data. Privacy Law Puts California Consumers in Control The

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Ia Mag Dec 08, 2025

The Big Idea: Shadow AI isn’t just a sign of control gaps

Shadow AI reveals risks and innovation opportunities. The Big Idea: Shadow AI isn’t just a sign of control gaps Shadow AI exposes governance gaps while highlighting opportunities to innovate

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Ia Mag

The More You Say

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Many audit committees are voluntarily disclosing information about their oversight and performance. The More You Say Many audit committees are voluntarily disclosing information about their

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Ia Mag Apr 06, 2026

Fraud: The Heartbreaking Fraud

A trusted employee exploited weak internal controls to commit payroll fraud and unauthorized transactions, revealing how gaps in oversight can lead to significant losses. The Heartbreaking Fraud

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Ia Mag Feb 09, 2026

The Big Idea: AI Influencers

AI influencers blur authenticity, trust, and governance boundaries. The Big Idea: AI Influencers AI influencers’ growth, benefits, and emerging governance, ethical, and reputational risks. AI

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Ia Mag Feb 09, 2026

AI Unleashed

Artificial intelligence use outpaces AI governance. AI Unleashed Corporate artificial intelligence use is rapidly outpacing organizations’ ability to govern it. Corporate artificial intelligence

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Ia Mag Apr 06, 2026

Update: AI Drives Cyber Risks

AI-enabled fraud is evolving rapidly, challenging internal audit’s ability to detect cyber threats and respond effectively. Update: AI Drives Cyber Risks This article explores how AI-enabled

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Ia Mag Apr 06, 2026

Tomorrow’s Cyber Risks Today

Internal audit plays a critical role in managing emerging cybersecurity risks driven by AI, automation, and evolving threat landscapes. Tomorrow’s Cyber Risks Today This article explores how

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Ia Mag Apr 06, 2026

The Big Idea: The next AI advantage

AI context engineering helps organizations structure knowledge and align outputs with priorities to improve accuracy, relevance, and decision-making. The Big Idea: The next AI advantage This

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Ia Mag Feb 09, 2026

Casting a Wider Net

AI-powered analytics help auditors uncover hidden fraud. Casting a Wider Net Internal auditors use AI and analytics to detect fraud, monitor populations, and respond faster. New tools reveal

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Ia Mag Feb 09, 2026

Basics: QA in the AI Era

Quality reviews crucial for AI-assisted audits. Basics: QA in the AI Era Regular quality reviews can help ensure human auditors are accountable for AI-assisted audit outcomes. Regular quality

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