Ia Mag

Ia Mag Apr 10, 2023

Articles

Deliver value by adding flexibility to Agile. Auditing With Agility Taking a flexible approach to Agile methods can deliver more value for stakeholders. Taking a flexible approach to Agile

Ia Mag

Magazine

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

Ia Mag Apr 27, 2023

Ia Mag Jun 10, 2024

Articles

Incorporating innovation into Agile auditing. Flexibility in Action Eli Lilly's audit team experiments with Agile audits to enhance flexibility and value. An internal audit function infuses

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 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 16, 2024

Articles

Enhancing cybersecurity audits through collaboration and certifications. Tech: Cybersecurity Assurance CAEs can address several factors to improve the effectiveness of cyber-risk audits. CAEs can

Ia Mag Feb 10, 2025

Articles

AI posts both technology and nontechnology risks. Tech: Addressing AI Risk As organizations roll out AI, auditors must assess both the technology and nontechnology risks. As organizations roll

Ia Mag Feb 10, 2025

Articles

Trade sanctions introduce complex risks for organizations. Risk: Tricks of the Trade Trade sanctions introduce challenging risk and compliance issues for organizations. Trade sanctions introduce

Ia Mag Apr 07, 2025

Articles

AI agents will transform the profession. Viewpoints: Get to Know Agentic AI As AI increasingly handles daily tasks, critical thinking will become essential. As AI agents become ubiquitous in

Ia Mag Apr 07, 2025

Articles

Auditors must adapt to evolving digital risks. Bucking Tradition As organizations transform, traditional internal audit methods may no longer be enough. As organizations transform, traditional

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 Jun 06, 2025

Articles

IIA CEO Anthony Pugliese highlights 2025's achievements. CEO Message: Mid-Year Momentum IIA CEO Anthony Pugliese highlights 2025’s mid-year achievements and upcoming plans. After releasing the

Ia Mag Jun 06, 2025

Articles

Internal audit functions find creative AI applications. Editor's Note: Faces of AI Editor in Chief Tim McCollum showcases how AI is reshaping internal audits. Highlighting internal audit’s AI

Ia Mag Jun 06, 2025

Articles

Sony’s federated audit model fosters creative insights. Group Power Unleashed Sony Financial Group’s federated audit model sparks creativity through collaboration. Sony Financial Group’s

Ia Mag Jun 06, 2025

Articles

Internal auditors are innovating with AI tools. AI in Action Internal audit leaders share their teams' innovative uses of AI. Four internal audit leaders share how their teams are using AI to

Ia Mag Jun 06, 2025

Articles

Competition is heating up for AI investment. Update: The Global AI Race Is On AI, governance frameworks, and data integrity are reshaping organizational oversight and audit practice. A Stanford

Ia Mag Jun 06, 2025

Articles

Behavior patterns reveal cultural risks and audit challenges. Basics: Patterns of Behavior Audit issues often point to systemic, not technical, problems. Audit issues often point to systemic, not

Ia Mag Aug 11, 2025

Articles

Audit committees must scrutinize estimates and policies. Boardroom: Books and the Boards Audit teams can help directors question financial estimates. Audit teams can help directors question

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 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 Apr 06, 2026

Articles

Persuasive audit findings drive action when criteria, condition, cause, effect, and recommendations are clearly defined and aligned. Persuasive Results This article explains how internal auditors

Ia Mag Jun 08, 2026

Articles

Learn how top internal audit teams achieve full conformance through preparation, leadership support, communication, and technology. Secrets of Top Audit Teams This article explores how top

Ia Mag Jun 08, 2026

Articles

Learn how AI “truth decay” is challenging audit evidence and why internal auditors must strengthen professional skepticism. AI Truth Decay This article examines how “AI truth decay,” including