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Ia Mag Mar 17, 2021

On the Frontlines: Is Materiality Important For Internal Auditing?

Internal auditors can take several steps to incorporate materiality considerations into their audits. On the Frontlines: Is Materiality Important For Internal Auditing? Internal auditors can

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 Mar 17, 2019

When You Spot Fraud, Don't Break the Eggs

The International Standards for the Professional Practice of Internal Auditing are clear: Internal auditors must possess the knowledge, skills, and competencies needed to carry out their

Ia Mag Jul 09, 2019

International Conference: IIA Accomplishments, Awards, and Performance Excellence

Day 2 keynote speaker Dennis Snow describes four principles for delivering outstanding service. International Conference: IIA Accomplishments, Awards, and Performance Excellence Day 2 keynote

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Ia Mag Jul 23, 2019

A Funny Thing Happened on the Way to the Audit

Are internal auditors too serious to be taken seriously? A Funny Thing Happened on the Way to the Audit Are internal auditors too serious to be taken seriously? I recently discovered this

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Ia Mag Aug 08, 2022

IAm Robert Clark

This audit leader is also a crowd-pleaser. IAm Robert Clark A chief auditor's side gig in standup comedy helps him better relate to stakeholders. Meet life of the party, Robert Clark. This

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Ia Mag Oct 10, 2022

IAm Mireille Harnois

Mireille Harnois loves to give back. IAm Mireille Harnois Mireille Harnois is passionate about her work and giving back. Meet the inspirational Mireille Harnois from Montreal. This internal

Ia Mag Feb 04, 2019

Wells Fargo Further Empowers Internal Audit

I have often quoted Danish philosopher Soren Kierkegaard regarding what motivates change. Wells Fargo Further Empowers Internal Audit I have often quoted Danish philosopher Soren Kierkegaard

Ia Mag May 02, 2024

Mind of Jacka: It's Time to Start a Movement

We progress together or remain stagnant. Mind of Jacka: It's Time to Start a Movement Internal auditors can break free from second-class mindset and ignite a professional movement. Our

Ia Mag Jan 23, 2024

Building a Better Auditor: A New CIA’s Love of Lifelong Learning

How and why a CPA became a CIA. Building a Better Auditor: A New CIA’s Love of Lifelong Learning For a board member, the combination of CPA and CIA can be incredibly powerful. Kimberly

Ia Mag Jan 17, 2024

On the Frontlines: ‘No, You’re Not Auditing ESG’

ESG is more than a trendy term. On the Frontlines: ‘No, You’re Not Auditing ESG’ David Dufek asks, 'Is it realistic to conduct one comprehensive ESG audit?' The idea of an all-in-one ESG audit

Ia Mag Jan 16, 2024

Voice of the CEO: Lessons From NYT’s AI Lawsuit

Organizations should protect their IP from AI. Voice of the CEO: Lessons From NYT’s AI Lawsuit Internal auditors should embrace AI but do so cautiously, Anthony Pugliese warns. Who owns content

Ia Mag Dec 13, 2023

On the Frontlines: Should Compliance Report to Internal Audit?

Combining these functions is not necessarily easy. On the Frontlines: Should Compliance Report to Internal Audit? There's a lot at stake when considering merging the internal audit and

Ia Mag Jan 03, 2024

On the Frontlines: The Quixotic Nature of Independence

Are independence and objectivity a balancing act? On the Frontlines: The Quixotic Nature of Independence Jon Taber asks his followers, "Are independence and objectivity an illusion?" Jon

Ia Mag Dec 11, 2023

IAm Phillip W. Hurd

Phillip Hurd thrives creating via 3D printing. IAm Phillip W. Hurd Phillip Hurd uses 3D printing to create tech wonders like solar devices and drones. Phillip Hurd is a "maker" who enjoys

Ia Mag Nov 13, 2023

On the Frontlines: Compliance With a Side of Fraud

How auditors can promote an ethical culture. On the Frontlines: Compliance With a Side of Fraud Just because employees are complying with procedures, doesn't mean fraud isn't happening. While

Ia Mag Oct 18, 2023

On the Frontlines: Staying Ahead of Fraudsters

A look at fraud's impact, globally. On the Frontlines: Staying Ahead of Fraudsters An ACFE report on global fraud illustrates why auditors should better understand fraud. Understanding the impact

Ia Mag Oct 18, 2023

Mind of Jacka: Wake Me When It’s Over

Jacka offers pro tips on presentations. Mind of Jacka: Wake Me When It’s Over Turn your presentations into 'story,' keep them short, and care about what you share. We can get better at meetings

Ia Mag

Voice of the CEO: Lessons in Governance from OpenAI

Open AI's trouble are a lesson in Governance Voice of the CEO: Lessons in Governance from OpenAI

Ia Mag

Voice of the CEO: What to Know About the White House’s Executive Order On AI

Five Actions to Take to be Prepared Voice of the CEO: What to Know About the White House’s Executive Order On AI

Ia Mag Oct 09, 2023

Building a Better Auditor: Cultivating ‘Dots’ to Connect

Self-development and curiosity help auditors make connections. Building a Better Auditor: Cultivating ‘Dots’ to Connect With a broader knowledge base, we can discern more intersections between

Ia Mag Oct 05, 2023

Mind of Jacka: Anger Beats Apathy

A real, honest discussion can get fiery. Mind of Jacka: Anger Beats Apathy Are you too accommodating with clients? Sometimes passion is needed to spark action. It is easy to be so focused on

Ia Mag Aug 29, 2023

Building a Better Auditor: Benefits of an EQA

An EQA reveals both strengths and weaknesses. Building a Better Auditor: Benefits of an EQA An EQA provides teams with an external perspective on the effectiveness of their methods. John Hills of

Ia Mag Aug 31, 2023

Mind of Jacka: Where’s My Seat?

You need a seat at the table. Mind of Jacka: Where’s My Seat? Don't wait to be invited to the table, advises Mike Jacka. Internal audit cannot be effective if it is not getting its

Ia Mag Sep 05, 2023

IAm Ricardo Araya

Meet Ricardo Araya, an athlete and auditor. IAm Ricardo Araya Ricardo Araya is an audit leader who approaches all activities with discipline and passion. Ricardo Araya is passionate about results

Ia Mag Sep 19, 2023

Building a Better Auditor: In Defense of Remote Auditing

David Hill defends remote auditing. Building a Better Auditor: In Defense of Remote Auditing David Hill argues in favor of remote auditing by describing his own team's successes. Offering the

Ia Mag Aug 01, 2023

Building a Better Auditor: Why Internal Audit Needs a Strategic Plan

Why have an internal audit strategic plan? Building a Better Auditor: Why Internal Audit Needs a Strategic Plan Without a strategic plan, internal audit risks becoming irrelevant. Noora Al Marri

Ia Mag Aug 09, 2023

On the Frontlines: The Audit Implosion

The shift from external to internal auditing. On the Frontlines: The Audit Implosion Internal audit's move from “poor cousin” of external audit to the forefront of governance. The audit

Ia Mag Aug 14, 2023

Building a Better Auditor: Audit Generalist vs. Specialist

Developing an audit specialty can bring rewards. Building a Better Auditor: Audit Generalist vs. Specialist Specialist or generalist? Which is the best career path for an internal auditor?

Ia Mag Jul 12, 2023

Mind of Jacka: Who's in Control?

Emotions can lead to rash decisions. Mind of Jacka: Who's in Control? Jacka warns about making decisions in the heat of anger or other emotions. Emotions and decisions don’t always work well

Ia Mag Jun 29, 2023

Mind of Jacka: Hidden Facts

Jacka tells a geyser of a story. Mind of Jacka: Hidden Facts How ego, fear, or misunderstanding sometimes lead us in the wrong direction. Few mislead, obfuscate, or lie just to mislead, obfuscate,

Ia Mag Jul 11, 2023

Building a Better Auditor: The Building Blocks

The four skills to build. Building a Better Auditor: The Building Blocks Frank Holloman shares four building blocks that are the foundation of a solid career. Internal auditors need to be

Ia Mag Jun 21, 2023

On the Frontlines: Labyrinth Threads in Board Dynamics

Tips on being a hero with the board. On the Frontlines: Labyrinth Threads in Board Dynamics To avoid unnecessary tragedy, it's best to learn how to engage with the board. While board directors

Ia Mag Jun 13, 2023

Building a Better Auditor: Intuition in Auditing

Is there a role for intuition in auditing? Building a Better Auditor: Intuition in Auditing Expert intuition is a form of “heuristic” thinking — an unconscious cognitive ability. David O’Regan

Ia Mag Jun 07, 2023

On the Frontlines: Patterns in Fraud

Overlooked areas can create opportunities for fraud. On the Frontlines: Patterns in Fraud Fraud opportunity within areas deemed immaterial can lead to significant losses. Opportunities for

Ia Mag May 18, 2023

Mind of Jacka: A Most Important Trait

Dorothy's lion was on to something. Mind of Jacka: A Most Important Trait Simply adding the word 'courage' to the Standards may be the most important change yet. Every auditor must ask

Ia Mag Feb 21, 2023

Building a Better Auditor: 'Tell Me Something I Didn't Know'

What senior leaders really want to know. Building a Better Auditor: 'Tell Me Something I Didn't Know' Choosing what not to share with leaders is just as important as choosing what to share.

Ia Mag Oct 05, 2022

Mind of Jacka: Two Days Off

Rule-following doesn't always translate to good management. Mind of Jacka: Two Days Off Mike Jacka recounts when he and a boss broke the rules, with positive outcomes. Leadership is about

Ia Mag May 09, 2023

Building a Better Auditor: The Right Hand of Management

May is Internal Audit Awareness Month. Building a Better Auditor: The Right Hand of Management Use this month to help spread the word on the value of internal audit. During the month of May and

Ia Mag May 17, 2023

On the Frontlines: AI in 'IA'

Tips on using ChatGPT for Internal Audit. On the Frontlines: AI in 'IA' Alex Rusate and ChatGPT explain the many ways AI and internal audit can team up. There are multiple ways internal auditors

Ia Mag Feb 06, 2023

IAm Dana Lawrence

Meet the incredibly inspiring Dana Lawrence. IAm Dana Lawrence Dana Lawrence saw her public speaking fear as a green light for opportunity. Recognizing fear as a 'green light for opportunity.'

Ia Mag Feb 06, 2023

Building a Better Auditor: Questioning Test Results

Sometimes test results aren't what they seem. Building a Better Auditor: Questioning Test Results When it comes to testing, internal auditors not thinking critically might miss certain red

Ia Mag Apr 11, 2023

On the Frontlines: Remote Workers Add Diversity

Ensuring opportunities for workers outside HQ. On the Frontlines: Remote Workers Add Diversity The remote work trend is an opportunity to include diverse workers, regardless of location. Beatrice

Ia Mag Mar 03, 2023

On the Frontlines: Tech and Privacy Rights

A sneak peek from a GAM presenter. On the Frontlines: David Helberg Talks Tech and Privacy Rights David Helberg discusses technology, ethics, and privacy in a prelude to his GAM presentation. GAM

Ia Mag Mar 07, 2023

On the Frontlines: A 360-Approach to Cyber Risk

Understand what threats impact your particular business. On the Frontlines: A 360-Approach to Cyber Risk GAM speaker Brenda Bjerke discusses attributes of threat-focused cyber risk program. While

Ia Mag Mar 09, 2023

Mind of Jacka: Prompt Versus Remind

Using reports to prompt clients is backward. Mind of Jacka: Prompt Versus Remind Advice that the report is meant to prompt action is misleading, Jacka writes. The report serves to memorialize,

Ia Mag Mar 15, 2023

On the Frontlines: Internal Auditing is Back

The Pulse shows budgets and travel rebounding. On the Frontlines: Internal Auditing is Back The 2023 North American Pulse report shows the profession broadening its consideration of risks. The

Ia Mag Apr 04, 2023

Building a Better Auditor: Be Data Curious

Cultivate data curiosity to remain relevant. Building a Better Auditor: Be Data Curious Data curiosity is a critical skill for internal auditors in today's data-driven business landscape.

Ia Mag Apr 06, 2023

Mind of Jacka: The Words We Write

The act of writing helps focus ideas. Mind of Jacka: The Words We Write In writing reports, we gain deeper insights and realizations as we put down the words. We really can’t know what we’re

Ia Mag Dec 20, 2022

Mind of Jacka: A Holiday Story

The power of story helps solidify teams. Mind of Jacka: A Holiday Story The stories teams tell have the power to strengthen the traditions of excellence, quality, and humanity. The power of story

Ia Mag Dec 22, 2022

Mind of Jacka: An Audit of the North Pole

Auditors take on Santa and the elves. Mind of Jacka: An Audit of the North Pole What happens when auditors pay a visit to Santa Enterprises? Auditors take on Santa and the elves. Mike Jacka, CIA,

Ia Mag Jan 05, 2023

Mind of Jacka: 'Write Me a Report'

Can AI do your job? Mind of Jacka: 'Write Me a Report' Underestimate computers, bots, and AI at your own peril, Mike Jacka writes. Underestimate computers, bots, or artificial intelligence,

Ia Mag Jan 11, 2023

On the Frontlines: Advancing Advocacy at The IIA

Learn more about The IIA's Advocacy program. On the Frontlines: Advancing Advocacy at The IIA The Institute’s Advocacy team reflects on a productive and growth-oriented 2022. The IIA's Mat

Ia Mag Jan 18, 2023

Building a Better Auditor: Words Matter

For all type of diversity, words matter. Building a Better Auditor: Words Matter Mike Royal often teaches people about the rights and capabilities of the blind and why words matter. When it comes

Ia Mag Feb 02, 2023

Mind of Jacka: Seven Words, Plus Two

Should some audit phrases be retired? Mind of Jacka: Seven Words, Plus Two Mike Jacka considers how some words give the wrong impression or lose meaning over time. Who we are is inextricably

Ia Mag Dec 14, 2022

Mind of Jacka: The Spaces Between

It's Important to know when to listen. Mind of Jacka: The Spaces Between Understanding when to stop talking or stop writing is a skill that takes practice. What we don't do is as important

Ia Mag Dec 21, 2022

IAm Stephanie Ewell

An external auditor who loves internal audit. IAm Stephanie Ewell For Stephanie Ewell, life is about curiosity, novel solutions, and finding balance. An external auditor who loves internal

Ia Mag Nov 15, 2022

On the Frontlines: Auditing Without Evidence in Ethics Cases

How to audit word-of-mouth wrongdoing. On the Frontlines: Auditing Without Evidence in Ethics Cases A lack of direct, written evidence should not be an obstacle for auditors. Even when wrongdoing

Ia Mag Nov 30, 2022

Mind of Jacka: Perception is a Mental Game

Thoughts on assessing organizational mental health programs. Mind of Jacka: Perception is a Mental Game Internal audit demonstrates value by expanding into bigger risks: operations, cyber —

Ia Mag Dec 07, 2022

Mind of Jacka: Everything There Is to Know

Short observation doesn't render the full picture. Mind of Jacka: Everything There Is to Know Whether traveling or auditing, what we observe as 'tourists' has its limitations. How long

Ia Mag Nov 02, 2022

Mind of Jacka: A Review of LinkedIn Comments on Report Reviews

Jacka reviews some gems about report reviews. Mind of Jacka: A Review of LinkedIn Comments on Report Reviews Jacka discusses the size of reports, using reviews as training, and other

Ia Mag Oct 25, 2022

Building a Better Auditor: Four Things Freshman Internal Auditors Should Know

Strategies for building rapport with the business. Building a Better Auditor: Four Things Freshman Internal Auditors Should Know Successful internal auditors connect with the business, show

Ia Mag Oct 04, 2022

Building a Better Auditor: Gaining Fresh Perspectives from Mentorships and Networking

Becoming a better auditor through peer relationships. Building a Better Auditor: Gaining Fresh Perspectives from Mentorships and Networking Irina Stefanova discusses how participating in an IIA

On The Frontlines

Ia Mag

On the Frontlines: The Risk-based Internal Audit Plan

On The Frontlines

A comprehensive look at risk-based auditing. On the Frontlines: The Risk-based Internal Audit Plan Hassan Khayal explains how internal audit functions typically approach risk-based auditing.

Ia Mag

Mind of Jacka: The White Elephant in the Room

Internal audit must talk about racial diversity. Mind of Jacka: The White Elephant in the Room When things are no longer the focus of discussion, it is easy to believe they are no longer a

Ia Mag Sep 21, 2022

Mind of Jacka: Not Quite a Manifesto

It's the human element that matters. Mind of Jacka: Not Quite a Manifesto Internal auditors must make peace with the contradictions of the profession. The more intangible, human

Ia Mag Sep 21, 2022

IAm Tomasz Smolarek

For Tomasz Smolarek, life is about balance. IAm Tomasz Smolarek This internal auditor from Germany finds meaning in martial arts, motorcycles, and travel. Through travel, martial arts, and

Ia Mag

Mind of Jacka: But First, a Few Questions…

Before beginning the audit, first ask questions. Mind of Jacka: But First, a Few Questions… Inspired by a Seth Godin blog, Mike Jacka suggests pre-audit planning questions to ask. A riff based on

IAm

Ia Mag

IAm Jason Stepnoski

IAm

Jason Stepnoski finds inspiration in running and chicken-keeping. IAm Jason Stepnoski Jason Stepnoski's efficiency-oriented auditor brain likes that he can learn from podcasts while running.

Ia Mag Aug 09, 2022

Building a Better Auditor: The Value of Mentorship

Even experienced auditors can learn from mentors. Building a Better Auditor: The Value of Mentorship An internal auditor learns about being a mentor by first becoming a mentee. The rewarding

Ia Mag Aug 03, 2022

On the Frontlines: My Journey from Accounting to Internal Audit

A former accountant, happy to be in internal audit. On the Frontlines: My Journey from Accounting to Internal Audit A internal audit leader explains what she gained by moving from accounting to

Ia Mag Aug 04, 2022

Mind of Jacka: It's the End of the World as We Know It

Put aside that lizard brain that hates change. Mind of Jacka: It's the End of the World as We Know It Humans don't handle change well, but internal auditors have the skills to adapt. Change:

Ia Mag Jul 21, 2022

Mind of Jacka: Empty Seats, Training, and Root Cause

Uncovering root cause is an important step. Mind of Jacka: Empty Seats, Training, and Root Cause A lack of resources and training are two of the most common root causes found in audits. Mike

Ia Mag

Mind of Jacka: Organization Is Not the Only Thing

Why internal auditing needs creatives. Mind of Jacka: Organization Is Not the Only Thing Mike Jacka explains why the profession needs creative types as well as highly organized ones. What is

Ia Mag Jun 30, 2022

Mind of Jacka: Public Perceptions

No, we don't work for the IRS. Mind of Jacka: Public Perceptions Mind of Jacka: Public Perceptions Businesspeople have trouble understanding what we do. But what does it mean that the public at

Ia Mag Jul 14, 2022

#IAm Leticia Lucas

This rugby coach thrives on challenge. #IAm Leticia Lucas Leticia Lucas learned rugby and became a coach because she cannot have a dull moment. As a rugby club founder and coach, Leticia Lucas

Ia Mag Jun 21, 2022

Building a Better Auditor: Opening Up About Mental Health

Being professional shouldn't mean sacrificing mental health. Building a Better Auditor: Opening Up About Mental Health Krystle Howell shares her story of overcoming pandemic-induced feelings

Ia Mag Jun 24, 2022

Mind of Jacka: Can You Get Rid of the Blue Duck?

People love to change things, even if inconsequential. Mind of Jacka: Can You Get Rid of the Blue Duck? Is it ethical for internal auditors to try to influence what changes audit clients

Ia Mag May 11, 2022

On the Frontlines: Geopolitical Disruption and Risk

Geopolitical disruption risk is becoming more complex. On the Frontlines: Geopolitical Disruption and Risk The rapidity of risk “movement” is a major challenge and can overwhelm unsuspecting

Ia Mag May 16, 2022

Mind of Jacka: Don't Miss the Small Stuff

The small joys are what keep us moving. Mind of Jacka: Don't Miss the Small Stuff We highly anticipate big events, but it's also important to focus on smaller experiences. While many of

Ia Mag May 31, 2022

Building a Better Auditor: How Umpiring is Like Audit

Like audit, umpiring can be a lonely role. Building a Better Auditor: How Umpiring is Like Audit Harold Silverman explains how umpires, like auditors, must be objective, independent, and

Ia Mag May 25, 2022

On the Frontlines: Navigating Awkward Audit Findings in the Public Sector

Speaking truth to power can be challenging. On the Frontlines: Navigating Awkward Audit Findings in the Public Sector An experienced public sector auditor advises on how to handle pushback on

Ia Mag Jul 20, 2018

"Trust Me," Said the Smiling Auditor

To succeed as advisors, we need to understand what truly inspires confidence from stakeholders. "Trust Me," Said the Smiling Auditor To succeed as advisors, we need to understand what

Ia Mag May 06, 2022

Mind of Jacka: The Demon is Failure

New ideas die without the chance to flower. Mind of Jacka: The Demon is Failure When confronted with anything that smacks of change, we respond with “why it won’t work.” While an aversion to

Ia Mag Oct 16, 2017

7 Signs You Might Be a Jurassic Auditor

Internal audit professionals who fail to evolve and adapt to changing practices may go the way of the dinosaurs, says IIA President and CEO Richard Chambers. 7 Signs You Might Be a Jurassic

Ia Mag Apr 21, 2022

Mind of Jacka: What Do You Do Exceptionally Well?

Do your team's strengths match your clients' needs? Mind of Jacka: What Do You Do Exceptionally Well? Audit teams must analyze what they do well to understand the real value they provide.

Ia Mag Apr 13, 2022

On the Frontlines: Push vs. Pull Automation

Going from human pull to computer push. On the Frontlines: Push vs. Pull Automation Different processes require different degrees of automation and a shared language to describe it. 'Push'

Ia Mag Jun 28, 2019

A Question That Looks to the Future

Focusing audit work on the future takes extra effort. But, sometimes, small changes can make a big difference. A Question That Looks to the Future Focusing audit work on the future takes extra

Ia Mag Aug 01, 2019

Scaling Up

Are you the smartest person in the room? Spending time with professionals who are more skilled can push auditors to become even better at their jobs. Scaling Up Are you the smartest person in

Ia Mag Jun 06, 2019

Intern Training Is Key to Good Beginnings

A well-planned training program can establish the foundation for a successful internal audit internship. Intern Training Is Key to Good Beginnings A well-planned training program can establish

Ia Mag Oct 23, 2019

Learning From Things Beyond Our Control

Good communication and working with urgency can help internal auditors thrive when unexpected events impede well-made plans. Learning From Things Beyond Our Control Good communication and

Ia Mag Dec 02, 2019

Playing as One

Winning internal audit teams need commitment to goals, defined roles, coaching, and lots of practice. Playing as One Winning internal audit teams need commitment to goals, defined roles,

Ia Mag Sep 16, 2019

Internal Auditors Should Stand on Principles

The Core Principles for the Professional Practice of Internal Auditing drive home what we do as practitioners. Internal Auditors Should Stand on Principles The Core Principles for the

Ia Mag Oct 21, 2019

When Boards Are Surprised, Who's at Fault?

Findings from a recent IIA report point to boards having an unrealistic view of risk management. When Boards Are Surprised, Who's at Fault? Findings from a recent IIA report point to boards

Ia Mag Sep 13, 2019

Internal Audit's Role in AI Success

Auditors can assess whether their organizations have the three characteristics needed to get the most benefit from artificial intelligence. Internal Audit's Role in AI Success Auditors

Ia Mag Nov 18, 2019

Keeping an Eye on Culture Using New IIA Guidance

Internal audit must have a role in assessing, understanding, and explaining how culture influences good governance. Keeping an Eye on Culture Using New IIA Guidance Internal audit must have a

Ia Mag Nov 25, 2019

IIA Takes a Principled View of Corporate Governance

A forthcoming index will offer the first true examination and rating of corporate governance among U.S. publicly traded companies. IIA Takes a Principled View of Corporate Governance A

Ia Mag Nov 12, 2019

Enforce or Enlighten? This Should Not Be a Dilemma for Internal Audit

Practitioners can be so much more effective and valued when they are not seen as the organizational “cops.” Enforce or Enlighten? This Should Not Be a Dilemma for Internal Audit Practitioners

Ia Mag Dec 23, 2019

10 Internal Audit Thought Leaders of the Decade

Richard Chambers' personal list of influential internal auditors in the 2010s. 10 Internal Audit Thought Leaders of the Decade Richard Chambers' personal list of influential internal auditors

Ia Mag Jan 23, 2019

Price Versus Value