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Internal Audit Considerations for the “Spend Now” Public Sector

Public sector auditors and the new U.S. infrastructure fuding. Internal Audit Considerations for the “Spend Now” Public Sector Public sector auditors and the new U.S. infrastructure fuding.

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Ia Mag

Mapping Assurance

Internal auditors can use assurance maps to provide key insights to stakeholders and coordinate with other organizational lines of defense. Mapping Assurance Internal auditors can use

Ia Mag

Skills for New Practitioners

An IIA professional development expert reviews top requirements for entry-level auditors. Skills for New Practitioners An IIA professional development expert reviews top requirements for

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Ia Mag Aug 08, 2022

Basics: The Case for the Deep Dive

Auditors should be thorough in process control testing. The Case for the Deep Dive Auditors should stress depth and thoroughness in testing process controls. Auditors should stress depth and

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Ia Mag Dec 12, 2022

The Perils of Performance Auditing

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

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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 Feb 05, 2024

CEO Message: New Year, New Standards

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

IAm Melissa Polak

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

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Ia Mag Feb 05, 2024

The Journey to the New Standards

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

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Ia Mag Feb 05, 2024

The Standards at Work

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

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Ia Mag Jun 10, 2024

Basics: Taking Stock

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

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Ia Mag Aug 12, 2024

Editor's Note: Celebrating Strength and Longevity

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

It Takes Courage and Curiosity

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

Ready to Conform

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

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Ia Mag Oct 07, 2024

Editor's Note: Be Prepared

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

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Ia Mag Dec 16, 2024

A New Look at Quality

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

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Ia Mag Dec 08, 2025

Risk: Audit’s Big Role in Small Finance

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

Online Exclusive: AI in Public Sector Procurement

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

Voice of the CEO: Making Sense of Rising Risks

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

Online Exclusive: Topical Requirements Raise the Standard

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

Risk: The Culture Blind Spot

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

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Ia Mag Apr 06, 2026

Editor’s Note: The Next Leaders

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 Jan 18, 2024

Online Exclusive: The Standards Clock Starts Now

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

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 Dec 22, 2022

Mind of Jacka: An Audit of the North Pole