Ia Mag Mar 24, 2021

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Articles

Expert advice on improving performance audit outcomes. The Perils of Performance Auditing The Perils of Performance Auditing Strengthening skills in core areas can help government auditors

Ia Mag Oct 09, 2023

Articles

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

Ia Mag Feb 05, 2024

Articles

Perspective on the reimagining of the Standards. CEO Message: New Year, New Standards The new Standards reflect a collective vision for a dynamic, responsive, and impactful profession. A seismic

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 05, 2024

Articles

Early research identified goals for an “IPPF Evolution.” The Journey to the New Standards The release of the new Standards is just one milestone on a much longer trip. In striving to set our

Ia Mag Feb 05, 2024

Articles

Applying the Standards shows internal audit's value. The Standards at Work Applying the new Standards is an opportunity for internal audit to illustrate its value. Applying the new Standards is

Ia Mag Jun 10, 2024

Articles

Inventory audits are crucial to supply chain management. Basics: Taking Stock Inventory audits are crucial to ensuring smooth supply chain management. Inventory audits are crucial to ensuring

Ia Mag Aug 12, 2024

Articles

Internal Auditor magazine celebrates 80 years. Editor's Note: Celebrating Strength and Longevity Internal Auditor magazine’s 80th anniversary issue explores Vision 2035 and the future of

Ia Mag Aug 12, 2024

Articles

Meet The IIA's new Global Board Chair Terry Grafenstine. It Takes Courage and Curiosity In today's disruptive environment, Terry Grafenstine urges internal auditors to "Ask Questions"

Ia Mag Oct 07, 2024

Articles

Are you prepared to conform with the new Standards? Ready to Conform As the deadline nears, CAEs are working to ensure conformance with the new Global Internal Audit Standards. As the deadline

Ia Mag Oct 07, 2024

Articles

Meet the 2024 Emerging Leaders. Editor's Note: Be Prepared Emerging Leaders are prepared for the evolving risks and opportunities facing their organizations. Being prepared is the theme that ties

Ia Mag Dec 16, 2024

Articles

The IIA releases new Quality Assessment Manual. A New Look at Quality The new Quality Assessment Manual raises the bar for internal audit conformance and performance. The new Quality Assessment

Ia Mag Dec 08, 2025

Articles

Internal audit strengthens risk management in microfinance. Risk: Audit’s Big Role in Small Finance A risk-based approach helps auditors better serve rural and remote banks and their communities.

Ia Mag Oct 27, 2025

Articles

Public sector procurement is transformed by AI. Online Exclusive: AI in Public Sector Procurement Procurement in the public sector is being transformed by AI. Procurement in the public sector is

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 Dec 19, 2025

Articles

Topical Requirements aid public sector audits. Online Exclusive: Topical Requirements Raise the Standard New baseline requirements can bring risk-based discipline to public sector audits. New

Ia Mag Feb 09, 2026

Articles

M&As can create culture risks in dissimilar organizations. Risk: The Culture Blind Spot Merging dissimilar cultures can create behavioral risks during M&As. Merging dissimilar cultures can

Ia Mag Apr 06, 2026

Articles

As new CAEs step into leadership, they must quickly adapt to their role, build relationships and align internal audit with organizational strategy. Editor’s Note: The Next Leaders This editor’s

Ia Mag Jun 08, 2026

Articles

AI-powered combined assurance helps organizations improve coordination, risk visibility, and oversight across the three lines. Better Together This article explores how AI can strengthen combined

Ia Mag Jun 08, 2026

Articles

Internal auditors can use AI to analyze SEC risk factor disclosures and benchmark risks against industry peers. Finding Patterns in Public Disclosures This article explains how internal auditors

Ia Mag Jun 08, 2026

Articles

U.K. internal auditors call for stronger oversight and internal audit requirements for private water utilities. Ask an Expert: Water Woes Following major water supply outages in England, U.K.

Ia Mag Jan 18, 2024

Articles

Government audit functions race to implement Standards. Online Exclusive: The Standards Clock Starts Now Public sector audit functions must overcome resource challenges to implement the new

Ia Mag Feb 06, 2023

Blogs

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 Dec 22, 2022

Blogs

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 Nov 30, 2022

Blogs

​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

Blogs

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 Jun 08, 2021

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Ia Mag Oct 10, 2022

Articles

​Assurance focusing on foresight rather than hindsight. Audits in Real Time ​Real-time assurance assesses business critical and strategic activities while they are happening. Internal audit has a

Ia Mag Jun 29, 2023

Articles

Auditors can help banks address low consumer confidence. Rebuilding Confidence In a time of negative consumer sentiment, internal auditors need to help financial firms mitigate a growing array of

Ia Mag Aug 08, 2023

Articles

Insight into DEI in practice. Digging Into DEI Internal auditors need insight into what diversity, equity, and inclusion look like in practice. Internal auditors need insight into what

Ia Mag Aug 08, 2023

Ia Mag Jul 27, 2023

Ia Mag Feb 05, 2024

Articles

Elevating the profession with the new Standards. Raising Standards The Global Internal Audit Standards set new benchmarks for professional excellence. The IIA’s launch of the Global Internal

Ia Mag Feb 05, 2024

Articles

Exploring the structure of the new Standards. The Five Domains: A Deep Dive The new Standards create an accessible structure for internal audit practices. The new Standards create an accessible

Ia Mag Jul 22, 2024

Articles

Government auditors face independence and objectivity challenges. Online Exclusive: Internal Audit’s Independence Conundrum Regulations and government standards make it challenging for public

Ia Mag Aug 12, 2024

Articles

Vision 2035 charts internal auditing's future. Vision 2035 The Internal Audit Foundation’s Vision 2035 report charts an ideal destination for the profession, but to get there, internal auditors

Ia Mag Aug 26, 2024

Blogs

Learn the unseen variables affecting audit outcomes. Building a Better Auditor: Beating Behavioral Biases Auditors can improve the quality of their work by being aware of behavioral biases.

Ia Mag Aug 12, 2024

Articles

Celebrating 80 years of Internal Auditor magazine. CEO Message: The Future Looks Bright Celebrating 80 years of Internal Auditor magazine with a look forward to 2035. The opportunities before us

Ia Mag Oct 28, 2024

Articles

Guidance explores internal and external audit collaboration. Online Exclusive: Public Sector Partners New INTOSAI guidance provides a basis for better coordination between internal and external

Ia Mag Dec 16, 2024

Articles

Turning recovery plans into actionable safeguards. Get Real with Recovery Plans Proposed financial regulations aim to move banks from surface-level crisis management to creating more actionable

Ia Mag Apr 07, 2025

Articles

Assurance must change for today's interconnected organizations. Audit Beyond Boundaries Internal auditors must adapt to emerging patterns of accountability and social trust. Internal auditors

Ia Mag Apr 07, 2025

Articles

Internal auditors proved vital during pandemic crises. Editor's Note: Don't Stay in Your Lane Internal auditors adapted during the pandemic, proving their worth as strategic advisors for

Ia Mag Apr 07, 2025

Articles

Communication is key to auditor-client collaboration. The Client's Side A former auditor shares how his past experience shapes his work today. A former practitioner shares how his time as an

Ia Mag Jun 06, 2025

Articles

Cyberattacks expose healthcare's vulnerabilities and financial risks. A Bitter Pill The health-care industry is feeling the pain of cyberattacks. The health-care industry is feeling the pain

Ia Mag Aug 11, 2025

Articles

Combined assurance roles are becoming increasingly common. CEO Message: Reimagining the Lines As the boundaries between assurance roles shift, internal audit must determine how to collaborate and

Ia Mag Aug 11, 2025

Articles

Core skills prepare internal auditors for tomorrow. Editor's Note: The Bread and Butter Internal auditors’ core skills support governance today while preparing for future risks and innovations

Ia Mag Aug 11, 2025

Articles

Internal audit strengthens organizations through six dimensions. Basics: The Six Dimensions Internal audit provides multi-faceted services to help organizations manage risks and improve

Ia Mag Dec 08, 2025

Articles

Updated guidance and frameworks strengthen the IPPF. CEO Message: The IPPF’s Breakthrough Year New guidance and updated frameworks support internal auditors by strengthening the IPPF. In 2025,

Ia Mag Feb 09, 2026

Articles

Building unity in internal audit practice in 2026. CEO Message: United by Standards In 2026, The IIA will provide support and forward-looking planning to build unity of audit practice. In 2026,

Ia Mag Jan 26, 2026

Blogs

Activate the people closest to the risk. Building a Better Auditor: Lean Audit Teams Can’t Beat Fraud Alone Why companies should pull the first and second lines into fraud risk management. For

Ia Mag Apr 06, 2026

Articles

Internal auditors should assess AI risk by focusing on governance, data quality, and human oversight rather than relying solely on algorithms. Tech: Adult Supervision This article explores how

Ia Mag Apr 06, 2026

Articles

Internal audit helps health care organizations strengthen resilience by using analytics, AI, and agile processes to address financial, operational, and regulatory risks. regulatory risks.

Ia Mag Apr 21, 2026

Blogs

Internal auditors can overcome cultural and practical barriers to auditing organizational strategy and deliver meaningful insight at the highest level. Overcoming Barriers to Auditing

Ia Mag Jun 08, 2026

Articles

Learn how internal auditors assess AI projects to ensure ROI, strengthen governance, and prevent costly failures. Tech: Assuring AI Success This article explores how internal auditors can help

Ia Mag Jun 08, 2026

Articles

The IIA urges Congress to modernize Sarbanes-Oxley and clarify internal audit’s role in compliance. Update: Modernizing Sarbanes-Oxley This article highlights The IIA’s call for Congress to

Ia Mag Jun 08, 2026

Articles

A new report finds collaboration across the three lines is improving risk coverage, efficiency, and assurance. Editor's Note: Let's Collaborate This editor’s note explores how collaboration

Ia Mag Jun 08, 2026

Articles

Early-cycle audits help public sector organizations identify construction project risks before they become costly overruns. Basics: Auditing Public Projects This article outlines 10 practical

Ia Mag Apr 27, 2023

Blogs

Independence remains important in the new Standards. Mind of Jacka: Objectivity and Independence Has independence taken a back seat in the new Standards? Quick answer: No. Has independence taken