Ia Mag Aug 25, 2025

Blogs

Applying the Standards to ethical dilemmas. Building a Better Auditor: Managing Confidentiality and Objectivity The Global Internal Audit Standards can help auditors manage ethical dilemmas. The

Ia Mag Nov 13, 2023

Blogs

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 Jul 23, 2019

Ia Mag Nov 21, 2023

Blogs

OpenAI's troubles are a lesson in governance. Voice of the CEO: Lessons in Governance From OpenAI Anthony Pugliese shares three lessons on governance we can learn from OpenAI's recent

Ia Mag Dec 21, 2023

Blogs

Revisit a year of accomplishments. Voice of the CEO: Cheers to a Great Year Anthony Pugliese recounts The IIA's greatest successes of 2023. In his last CEO blog post of 2023, Anthony Pugliese

Ia Mag Feb 05, 2024

Blogs

Curiosity fuels Melissa Polak's audit journey. IAm Melissa Polak Melissa Polak's innate curiosity is proving invaluable in her work in the cannabis industry. Melissa Polak transitioned from

Ia Mag Feb 12, 2024

Blogs

Practical steps to developing more empathy. Building a Better Auditor: Empathy in Audit A bit of empathy and understanding smooths the way for positive change. Auditors often are trying to jump

Ia Mag Feb 08, 2024

Blogs

Foster innovation through diverse reading sources. Mind of Jacka: Quit Reading This Blog Broadening the range of what you read allows creativity, innovation, vision to happen. The broader your

Ia Mag Feb 22, 2024

Blogs

Initiating change: confronting fear, embracing innovation. Mind of Jacka: If You Could Change One Thing Auditors can begin proactively initiating change, but it all starts with one question.

Ia Mag Mar 04, 2024

Blogs

'Overemployment,' while not common, is a risk. On the Frontlines: Remote Worker Fraud Read about some unusual remote worker risks, including 'overemployment.' Beatrice Saredo Parodi

Ia Mag Apr 08, 2024

Blogs

Winding and unwinding with the tango. IAm Soledad Llamas Tutor When the workday is done, an auditor finds harmony in the tango's captivating rhythm. An auditor finds solace and a challenge in

Ia Mag Apr 08, 2024

Blogs

Be sure your efforts correspond with risks. Building a Better Auditor: Be Lazier Auditing too much or too often can lead to diminishing returns. Being the good kind of lazy doesn't compromise

Ia Mag Apr 11, 2024

Blogs

Auditors should focus on the clients needs. Mind of Jacka: What the Client Wants Understanding clients needs, will allows auditors to offer better assistance. Few internal auditors really know

Ia Mag Apr 18, 2024

Blogs

Contemplating the future of internal audit. Mind of Jacka: Where Is Internal Audit Going? Pondering the evolving landscape of internal audit: musings on uncertainty and the need for change.

Ia Mag Apr 22, 2024

Blogs

See examples of business-focused vs. human-focused audits. Building a Better Auditor: Human-centric Auditing Human-centric auditing begins by recognizing that a human being is behind every

Ia Mag Apr 30, 2024

Blogs

AI can help determine employee skills gaps. On the Frontlines: AI in Talent Management Using AI in talent management can give organizations an edge in the talent war. Using GenAI to help match

Ia Mag May 06, 2024

Blogs

Focus on the organization’s value. Building a Better Auditor: Making A Difference Audit's purpose is to strength the organization’s ability to create, protect, and sustain value. The Purpose

Ia Mag May 16, 2024

Blogs

Don't constrain internal audit. Mind of Jacka: We Have a Lane? Internal auditors should challenge their limitations and expand their roles. The minute we limit ourselves is the minute we give

Ia Mag May 29, 2024

Blogs

Internal audit can help organizations avoid greenwashing. Voice of the CEO: Is it Green? Show Me the Data Internal audit functions can ensure ESG claims are both verifiable and accurate. As

Ia Mag Jun 04, 2024

Blogs

Disagreeing well is an indispensible audit skill. Building a Better Auditor: What AI Can’t Do Many internal auditors fear AI will replace them as protectors of value, but a philosophical treatise

Ia Mag Jun 11, 2024

Blogs

Organizations must not infringe on human rights. On the Frontlines: Internal Audit and Human Rights When it comes to human rights, an organization’s impact extends beyond its payroll.

Ia Mag Jun 17, 2024

Blogs

Why EQ is needed with AI. Building a Better Auditor: The Powerful Synergy of EQ and AI EQ, or emotional intelligence, is an essential tool for incorporating AI within internal audit. Emotional

Ia Mag Jun 13, 2024

Blogs

Lessons on trust and time management. Mind of Jacka: The Grand Ms. Pacman Tourney Not all requirements are that important. Not all requirements are that important. Mike Jacka, CIA, CPA, CPCU, CLU

Ia Mag Jun 27, 2024

Blogs

Internal audit hiring requires a defined strategy. Mind of Jacka: You Can’t Just Fill a Vacancy An open position should never be filled by a warm body. An open position should never be filled by

Ia Mag

Building a Better Auditor

Experiential activities help attract new auditors. Building a Better Auditor: Discovering Internal Auditing An accounting student learns about internal auditing at the end of her accounting

Ia Mag Jul 23, 2024

Blogs

Reputations can be destroyed by dishonest messaging. On the Frontlines: Working with PR to Strengthen Ethics Productive relationships between internal audit and PR can ensure messages are ethical

Ia Mag Aug 08, 2024

Blogs

Old-school accountability: enhancing audit value today. Mind of Jacka: Joint Accountability It may be that adjusting accountability in audits will provide more value. It may be that adjusting

Ia Mag Aug 13, 2024

Blogs

Join the ELMP, now through Sept. 15. Building a Better Auditor: Why Join the Emerging Leaders Mentoring Program? Mentors who join the Emerging Leaders Mentoring Program are rewarded as much as

Ia Mag Aug 20, 2024

Blogs

In emerging tech governance, curiosity is key. On the Frontlines: Lessons From the Fall of FTX Why a curiosity mindset is key to governance in emerging technology. Dana Lawrence, CIA, CRMA, CFSA,

Ia Mag Aug 22, 2024

Blogs

Internal auditors need insight into key decisions. Mind of Jacka: The Room Where It Happens Internal audit is only effective when it knows the full story. Mike Jacka, CIA, CPA, CPCU, CLU

Ia Mag

IAm

Jeffrey Ridley on internal auditing's evolution. IAm Jeffrey Ridley Jeffrey Ridley reflects on internal auditing's evolution over his long career. Jeffrey Ridley reflects on internal

Ia Mag Sep 06, 2024

Blogs

Auditors are not always the experts. Mind of Jacka: Too Much/Too Little Information More data is not more information. More data is not more information. Mike Jacka, CIA, CPA, CPCU, CLU

Ia Mag Sep 09, 2024

Blogs

The 2024 ELMP deadline is Sept. 15. Building a Better Auditor: Accelerating Your Career Though Mentorship The 2024 deadline for the Emerging Leaders Mentoring Program is Sept. 15. Don’t miss

Ia Mag Sep 26, 2024

Blogs

Discovering what you love. Mind of Jacka: Just a Job If you can’t be in the job you love, love the job you have. If you can’t be in the job you love, love the job you have. Mike Jacka, CIA, CPA,

Ia Mag Oct 02, 2024

Blogs

Is fraud solely internal audit's problem? On the Frontlines: A Collaborative Approach to Fighting Fraud By working collaboratively with second-line functions, internal audit will have more insight

Ia Mag

Mind of Jacka

Audit reports must prioritize information over auditors. Mind of Jacka: Look At Us! You are not the focus of your reports. You are not the focus of your reports. Mike Jacka, CIA, CPA, CPCU, CLU

Ia Mag Jul 25, 2024

Blogs

Reflecting on internal audits choice of words. Mind of Jacka: A Client by Any Other Name Choosing the best term for modern auditing when "auditees" feels outdated and "clients"

Ia Mag Jul 29, 2024

Blogs

The CIA: A challenging but worthy goal. Building a Better Auditor: Earning My CIA A new CIA shares how she overcame personal challenges to earn her CIA certification. Once Tonya Crawford made up

Ia Mag Jun 13, 2024

Blogs

Nem todos os requisitos são tão importantes. Mind of Jacka: O Grande Torneio de Ms. Pacman Nem todos os requisitos são tão importantes. Nem todos os requisitos são tão

Ia Mag Oct 29, 2024

Blogs

Fraud's not new; some recent tactics are. On the Frontlines: New Twists on an Old Problem Despite technological advancements, the core elements of fraud remain unchanged. Despite

Ia Mag May 30, 2024

Blogs

Aproveitando a integridade e a coragem na auditoria interna. Mind of Jacka: Sem Coragem, O Que Somos Nós? Explore a essência da integridade e da coragem no papel vital e nos desafios da

Ia Mag Nov 15, 2024

Blogs

Strengthening cooperation among the three lines. Building a Better Auditor: Encouraging Collaboration Among Clients When action plans require collaboration across the organization, internal audit

Ia Mag Dec 10, 2024

Blogs

Remember to choose your battles wisely. Building a Better Auditor: Earning the Client’s Trust Accomplishing change in a risk-averse, change-resistant organization requires diplomacy and finesse.

Ia Mag Nov 12, 2024

Blogs

Understanding the audit client's headwinds is essential. On the Frontlines: Managing Change Fatigue How do organizational dynamics affect your audit client and the outcome of the audit?

Ia Mag May 29, 2024

Blogs

A auditoria interna pode ajudar as organizações a evitar o greenwashing. A Voz do CEO: É Verde Mesmo? Mostre-me os Dados As funções de auditoria interna podem garantir que

Ia Mag Jun 11, 2024

Blogs

As organizações não devem infringir os direitos humanos. On the Frontlines: Auditoria Interna e Recursos Humanos Quando se trata de direitos humanos, o impacto de uma organização

Ia Mag Nov 04, 2024

Blogs

Overcontrol can cause unforeseen risks. Building a Better Auditor: The Risk of Overcontrol Overcontrol, or too many controls, creates its own risks. Overcontrol can create inefficiencies,

Ia Mag Jan 21, 2025

Blogs

Incorporating lessons learned in audit plans. On the Frontlines: The Past Informs the Future Internal auditors can incorporate lessons learned into annual audit planning. Internal auditors can

Ia Mag Jan 27, 2025

Blogs

Key considerations for public sector internal auditors. Building a Better Auditor: Vision 2035 and Public Sector Auditors Vision 2035 carries additional considerations for public sector internal

Ia Mag Feb 10, 2025

Blogs

Learn about deepfakes and identity cloning. On the Frontlines: Fighting AI Cyber Threats Deepfakes and voice or identity cloning can cause operational, financial, and reputational damage.

Ia Mag Feb 18, 2025

Blogs

Writing more compelling internal audit presentations. Building a Better Auditor: The Power of Storytelling By using storytelling techniques, auditors can more effectively communicate findings. By

Ia Mag Feb 25, 2025

Blogs

Integrity is an essential trait for auditors. Building a Better Auditor: The Importance of Integrity Growth is only possible when we start from a strong base of honesty, reliability, and trust.

Ia Mag Mar 04, 2025

Blogs

Persistence and optimism is a powerful combination. On the Frontlines: Turning Setbacks Into Success When internal auditors combine persistence and optimism, organizations can experience

Ia Mag Apr 10, 2025

Blogs

900 reflections, connections, and a fond farewell. Mind of Jacka: 900 Posts: Now What? An auditor looks at 900 or is this the end of our intrepid hero? An auditor looks at 900 or is this the end

Ia Mag Apr 15, 2025

Blogs

Is the traditional audit approach becoming obsolete? On the Frontlines: The End of Risk-based Auditing? Retrospective risk assessments are akin to driving while looking in the rearview mirror.

Ia Mag Mar 18, 2025

Blogs

Celebrate International Woman's Day all year. Building a Better Auditor: Celebrating Women Who Paved the Way March is a special month for celebrating women's achievements, resilience, and

Ia Mag Mar 14, 2025

Blogs

Empathy in auditing: Knowing when to listen. Mind of Jacka: Take the Hit The right actions in the right moment. The right actions in the right moment. Mike Jacka, CIA, CPA, CPCU, CLU

Ia Mag May 19, 2025

Blogs

The CIA: A challenging, rewarding path. Building a Better Auditor: A Journey of Determination After failing his first try, Abdullah Al Mahmun was determined to earn his CIA. An auditor in Qatar

Ia Mag Jun 02, 2025

Blogs

Public sector talent management requires creative thinking. On the Frontlines: Reimagining Public Sector Talent Public sector auditors need to get creative to realize the audit workforce of the

Ia Mag Jun 10, 2025

Blogs

Macroeconomic and geopolitical uncertainty is running high. On the Frontlines: Navigating in a VUCA World In a highly volatile world, internal audit’s moment to become relevant as a trusted

Ia Mag Jun 17, 2025

Blogs

Make reluctant managers aware of risks. Building a Better Auditor: Spread Auditing Awareness Ensure management has a clear understanding of risk and internal audit’s purpose. Ensuring management

Ia Mag Jul 24, 2025

Blogs

Audit reporting lines reveal persistent structural weaknesses. Mind of Jacka: What Lies Beneath the Pulse Internal audit’s effectiveness is hindered by weak reporting lines and inconsistent

Ia Mag Aug 05, 2025

Blogs

Building audit's brand in the public sector On the Frontlines: The Power of Branding Public sector audit teams can build their brand to build public trust. In times of fragile public trust,

Ia Mag Sep 03, 2025

Blogs

How NIST’s AI framework approaches AI risk. On the Frontlines: Navigating AI Risk Management The NIST AI Risk Management Framework helps organizations better anticipate and mitigate AI risk. The

Ia Mag Sep 16, 2025

Blogs

Practical ways to overcome audit headaches. On the Frontlines: Riding the Audit Rollercoaster Internal auditors face plenty of professional obstacles, but there are ways to overcome them. Issues

Ia Mag Sep 22, 2025

Blogs

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 Oct 06, 2025

Blogs

An FSE sneak peek: Disruptive Tech On the Frontlines: Innovating to Stay Relevant In an FSE sneak peek, presenter Cindy Tu talks about managing through disruptive technologies. Ahead of her

Ia Mag Oct 28, 2025

Blogs

Human connections make or break an audit. Building a Better Auditor: The Difference of Authentic Leadership Presenting true, authentic values can help to earn trust and respect. Human connections

Ia Mag Oct 30, 2025

Blogs

Geopolitical risk is cyclical; technology is constant. Voice of the CEO: Making Sense of Rising Risks Geopolitical and macroeconomic uncertainty see the largest jump in risk levels globally.

Ia Mag Nov 12, 2025

Blogs

Internal audit helps keep organizations healthy. On the Frontlines: Audit’s Role as ‘Immune System’ Internal audit can be compared to the strategic immune system of business. Internal audit can

Ia Mag Nov 18, 2025

Blogs

How’s your personal disaster recovery plan? Building a Better Auditor: Lost in Bratislava Getting lost in a foreign city reinforces important lessons on organizational resilience. An experience

Ia Mag Dec 15, 2025

Blogs

How bold moves can boost auditors’ careers. Building a Better Auditor: The Audit Leap Taking risks can help auditors and audit functions gain visibility and influence. Taking risks by taking on

Ia Mag Dec 26, 2025

Blogs

The IIA celebrates global impact in 2025. Voice of the CEO: Celebrating a Year of Transformation Reflecting on a year of growth, innovation, and global impact in internal auditing. Reflecting on

Ia Mag Jan 20, 2026

Blogs

Set goals, not wish lists. On the Frontlines: 10 Ways to Make Goals Stick Being intentional and consistent will help you achieve career growth in 2026. Being intentional and consistent will help

Ia Mag Feb 09, 2026

Blogs

With incentives, what gets rewarded gets manipulated. On the Frontlines: The Illusion of Efficiency A misalignment of incentives creates a culture where data manipulation is positively reinforced.

Ia Mag Feb 20, 2026

Blogs

Anomaly detection isn't about the perfect model. Teaching an Algorithm to Filter False Flags Good anomaly detection combines algorithmic pattern recognition with human judgment. By using an

Ia Mag Mar 23, 2026

Blogs

Often, conflict between auditors and stakeholders isn’t about the audit opinion, but how it’s communicated. Tone and delivery play a critical role in how messages are received. A Root Cause of

Ia Mag Apr 14, 2026

Blogs

As AI adoption grows, internal auditors must challenge LLM use, ensuring quality, protecting data, and maintaining critical thinking and professional judgment. AI Common Sense As organizations

Ia Mag Apr 17, 2026

Blogs

The IIA President and CEO Anthony Pugliese reflects on five years of leadership and the progress shaping the global internal audit profession. Reflecting on Five Years of Leadership In this blog,

Ia Mag Apr 28, 2026

Blogs

Learn how to work with internal auditors with tips on preparation, communication, and expectations to support a smoother audit process. Working With Internal Auditors This blog explores how to

Ia Mag May 06, 2026

Blogs

Internal auditors apply human judgment, ethics, and influence to deliver value alongside AI-driven tools. The Human Judgment in Internal Audit As AI reshapes internal audit, this article explores

Ia Mag Jun 23, 2026

Blogs

A jigsaw puzzle offers a simple way to understand how enterprise risk management comes together across an organization. How Jigsaw Puzzles Can Explain ERM Using a jigsaw puzzle metaphor, Elena

Ia Mag May 18, 2026

Blogs

Get guidance for internal auditors on delivering executive summaries that clearly communicate key findings and support leadership decision-making. How to Deliver an Executive Summary This article

Ia Mag May 26, 2026

Blogs

Learn how internal auditors use data analytics to detect greenwashing fraud, assess sustainability data, and identify risks across disclosures. Fighting Greenwashing Fraud Using Data Analytics

Ia Mag Jun 01, 2026

Blogs

Learn how internal auditors overcome imposter syndrome, perfectionism, and self-doubt to build confidence and improve audit effectiveness. The Inner Audit: Confronting a Confidence Crisis This

Ia Mag Apr 02, 2026

Blogs

2026 Pulse data shows internal audit teams facing budget and staffing cuts, highlighting the need for strategic alignment, agility, and value delivery. Voice of the CEO: What to Learn From the

Ia Mag Apr 06, 2026

Blogs

In the public sector, recurrent audit findings often stem from cultural and behavioral factors that push teams to bypass controls under pressure. Culture Problems Behind Recurrent Findings

Ia Mag Jul 23, 2026

Blogs

Learn how internal audit helps global hospitality organizations strengthen ESG assurance, manage risk, and support effective governance. ESG Assurance Across Global Hospitality Explore how

Ia Mag Aug 06, 2026

Blogs

Discover how empathy and trust help internal auditors build stronger relationships and more effective audits. Human-Centered Internal Auditing Learn how empathy, trust, storytelling, and cultural

Ia Mag Aug 14, 2026

Blogs

Learn how internal auditors can transition from assurance providers to trusted strategic advisors. Moving Into an Advisory Role Explore practical strategies for building trust, expanding advisory

Ia Mag Aug 18, 2026

Blogs

Learn how responsible AI use starts with validating AI-generated outputs and applying professional judgment. AI Output: Responsible Use Explore why responsible AI use requires validating

Ia Mag Aug 28, 2026

Blogs

Learn how a value addition report helps internal audit communicate measurable value and organizational impact. A Better Way to Demonstrate Value Discover how a value addition report helps

Ia Mag Sep 16, 2026

Blogs

Review 10 key takeaways from Risk in Focus 2026/2027 on emerging risks and governance. Risk in Focus: Top 10 Takeaways from This Year’s Findings Discover the top 10 takeaways from Risk in Focus

Ia Mag Sep 29, 2026

Blogs

Explore how control drift creates risk between internal audit cycles. The Risk Hiding Between Audit Cycles Explore how control drift occurs as business processes evolve between audit cycles.

Ia Mag Oct 05, 2026

Blogs

Risk is becoming less evenly distributed, requiring internal auditors to look beyond traditional measures. The Risks Hidden by the Average Learn why risk is becoming less evenly distributed and

Ia Mag Oct 16, 2026

Blogs

The IIA is strengthening support for internal audit professionals across Canada. Strengthening Support for the Profession in Canada Following the 2026 Canadian National Conference, David Helberg

Ia Mag Oct 27, 2026

Blogs

Explore how cognitive biases can influence internal auditors' professional judgment and what auditors can do to maintain objectivity throughout engagements. The Challenge of Staying Objective

Ia Mag Aug 06, 2024

Blogs

SMART corrective action plans get done. On the Frontlines: Are Your Corrective Action Plans SMART? Following a SMART model for corrective action plans ensures they aren't ignored. Ensuring

Ia Mag May 02, 2024

Blogs

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

Blogs

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