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Ia Mag

Are Audit Committees at the Bursting Point?

Given the plethora of new risks, it may be time for boards to consider workload. Are Audit Committees at the Bursting Point? Given the plethora of new risks, it may be time for boards to

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Ia Mag

A Safe Return

Organizations are working to ensure a smooth transition back to the workplace. A Safe Return Organizations are working to ensure a smooth transition back to the workplace. Organizations are

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Ia Mag

6 Myths of Business Ethics

Internal auditors should examine several “tacit truths” that often hinder organizational ethics. 6 Myths of Business Ethics Internal auditors should examine several “tacit truths” that often

Digital

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Ia Mag

A New Runway

Digital

Having the courage to make a job change can bring growth and insight for internal auditors. A New Runway Having the courage to make a job change can bring growth and insight for internal

Ia Mag

4 Tips to Sharpen Your Internal Audit Skill Set

To meet the needs of their organizations and stakeholders, today’s internal auditors must possess a strong understanding of the profession’s key priorities and risks. 4 Tips to Sharpen Your

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Ia Mag

Auditing Culture: Conducting an Entitywide Survey

Internal auditors can gain valuable insight on culture by developing an employee survey, administering it, and analyzing the results. Auditing Culture: Conducting an Entitywide Survey Internal

Ia Mag

Site Audits in the COVID-19 New Normal

Environmental, health and safety, and sustainability auditors are finding new ways to adapt to restrictions on travel and site visits. Site Audits in the COVID-19 New Normal Environmental,

Ia Mag

Update: Setting the Standards

New Standards and a new COSO board chair. Update: Setting the Standards Read about the new Standards and meet COSO'a new board chair, Lucia Wind. Two months remain to comment on The

Ia Mag

The Five Attributes Approach

The five attributes approach is a critical discipline. The Five Attributes Approach Working through the condition, criteria, effect, cause, and recommendation can produce more meaningful audit

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Ia Mag Jun 12, 2023

Editor's Note: DEI and You

DEI makes companies better places to work. Editor's Note: DEI and You DEI makes companies better places to work and more attractive opportunities for job-seekers. To ensure their next

Ia Mag Apr 08, 2024

Building a Better Auditor: Be Lazier

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

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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

Ia Mag Jan 21, 2025

On the Frontlines: The Past Informs the Future

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

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Ia Mag

Update: CAEs Seek a Reboot

Pulse confirms CAEs prefer more advisory work. Update: CAEs Seek a Reboot Latest Pulse report reveals obstacles to internal auditors’ expectations. Latest Pulse report reveals obstacles to

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Ia Mag Apr 07, 2025

Five Years Later

Applying pandemic lessons to tomorrow's crises. Five Years Later Internal audit functions stepped up during the pandemic, but many are wary of returning to pre-crisis roles. Internal audit

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Ia Mag Aug 11, 2025

Playing the Long Game

Strategy audits need an incremental approach. Playing the Long Game Auditing the organization’s strategy, piece by piece, can help ensure the business achieves its vision. Auditing the

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 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

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 Mar 01, 2022

Building a Better Auditor: Closing the Expectation Gap

Helping audit clients understand what to expect with an audit. Building a Better Auditor: Closing the Expectation Gap Often, gaps exist between stakeholder expectations of internal audit's work

Ia Mag Apr 22, 2019

The Fallacy of Follow-up Audits

I recommend a practical approach before undertaking follow-up audits that ensure the wisest use of internal audit’s scarce resources. The Fallacy of Follow-up Audits I recommend a practical

Ia Mag Sep 06, 2020

Curse of the Happy Workpapers

When everything an internal auditor encounters during the course of an audit is simply captured and included in the workpapers, they soon can be measured in linear feet. Curse of the Happy

Ia Mag Jun 08, 2021

Building a Better Auditor: Expanding Your Internal Audit Role Through Active Listening

By mastering six listening skills, internal auditors can better identify what matters to audit clients and be more effective practitioners. Building a Better Auditor: Expanding Your Internal

Ia Mag Jun 01, 2021

On the Frontlines: Is It ICnFR or ICx for Nonfinancial Reporting?

Internal audit can provide assurance and advice around internal controls over nonfinancial reporting — or any risk. On the Frontlines: Is It ICnFR or ICx for Nonfinancial Reporting? Internal

Ia Mag Jun 16, 2021

On the Frontlines: Why Sensationalism Is Bad for Internal Auditing

Sensational findings may get audit clients' attention, but will they lead clients to ignore auditors' most critical warnings? On the Frontlines: Why Sensationalism Is Bad for Internal Auditing

Ia Mag Feb 16, 2021

Building a Better Auditor: Internal Audit and Relevance

The past year has forced internal audit functions to adapt to unprecedented changes, but they must look within to remain relevant in the future. Building a Better Auditor: Internal Audit and

Ia Mag

Diversity Champions

Internal audit should be a leader in diversity, equity, and inclusion efforts to mitigate culture risk. Diversity Champions Internal audit should be a leader in diversity, equity, and inclusion

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Ia Mag

Assessing Risk in a Post-pandemic World

Internal audit must recalibrate its risk alignment to respond to a dramatically changed risk environment. Assessing Risk in a Post-pandemic World Internal audit must recalibrate its risk

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Ia Mag

A Question of Audit Prerogatives

What happens when the chief audit executive and audit committee disagree over what internal audit should do? A Question of Audit Prerogatives What happens when the chief audit executive and

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Ia Mag

The Efficient Audit Function

By measuring its efficiency, internal audit can make improvements that drive greater impact for the organization. The Efficient Audit Function By measuring its efficiency, internal audit can

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Ia Mag

Home Work

Agility is key in both remote work and the new normal following the pandemic. Home Work Agility is key in both remote work and the new normal following the pandemic. Agility is key in both

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Ia Mag

The Need for Integration

Internal audit functions should adopt a holistic approach to engagements. The Need for Integration Internal audit functions should adopt a holistic approach to engagements. Internal audit

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Ia Mag Aug 08, 2022

Editor's Note: The World on Guard

Auditors share responsibility for addressing cyber risks. Editor's Note: The World on Guard The August issue peels back the various layers of cybersecurity responsibilities. The August issue

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Ia Mag Feb 06, 2023

A Government Divided

Here's how Congress will impact internal audit. A Government Divided A new U.S. Congress presents emerging opportunities for internal auditors. A new U.S. Congress presents emerging opportunities

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Ia Mag Jun 12, 2023

Plan for Effective Interviews

Good interview preparation can yield helpful information. Plan for Effective Interviews Good preparation can ensure internal auditors ask questions that yield the information they need for the

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Ia Mag Jun 12, 2023

The DEI Equation

Internal audit can ensure DEI is meaningful. The DEI Equation Diversity, equity, and inclusion efforts should be measured, meaningful, and modeled. Diversity, equity, and inclusion efforts should

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Ia Mag Jun 12, 2023

Internal Audit by Design

Design thinking produces solutions for audit clients. Internal Audit by Design By thinking like a product designer, auditors can help find innovative solutions to their clients’ problems. By

Ia Mag Dec 16, 2024

Risk: Risk in Sequence

Prioritizing audit areas ensures a focus on risks. Risk: Risk in Sequence Prioritizing auditable areas helps ensure the audit plan addresses the highest risks. Prioritizing auditable areas helps

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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 Aug 11, 2025

Tech: Legacy Systems, Modern Risks

Regular audits an help secure legacy systems. Tech: Legacy Systems, Modern Risks Aging IT infrastructure demands regular audits and smarter strategies to stay ahead of threats. Aging IT

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Ia Mag Oct 06, 2025

Basics: A Blueprint for Success

CAEs need a roadmap to establish audit functions. Basics: A Blueprint for Success Establishing internal audit functions requires CAEs to gain trust, understand risks, and deliver value. CAEs need

Ia Mag Dec 02, 2025

Building a Better Auditor: The Lost Dream of Atlantropa

Good audit plans are agile and grounded. Building a Better Auditor: The Lost Dream of Atlantropa A wild engineering idea from the early 1920s offers lessons in agile planning. An ambitious but

Mind of Jacka

Ia Mag

Mind of Jacka: False Deadlines

Mind of Jacka

Eliminating arbitrary deadlines can improve quality. Mind of Jacka: False Deadlines False deadlines create urgency without a strong connection to the work itself. Deadlines only result in meeting

Ia Mag Mar 15, 2021

Chambers: 2021 Pulse of Internal Audit: We Are All in the Same Storm, But Not the Same Boat

This year's Pulse report describes the numerous ways the pandemic has affected internal audit budgets, staffing, risk assessments, and audit plans. 2021 Pulse of Internal Audit: We Are All in

Ia Mag Jul 20, 2021

Building a Better Auditor: Finding Opportunity From a Crisis

Forward-thinking internal auditors can help their organizations develop business resiliency plans for capitalizing on opportunities created by risk events. Building a Better Auditor: Finding

Ia Mag Jul 28, 2021

On the Frontlines: Smart Contracts