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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 Apr 14, 2026

AI Common Sense

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 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.

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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 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?