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Ia Mag Jun 08, 2026

Boardroom: Rubber-Stamp Audits

Learn how weak SOC audits and audit mills threaten vendor assurance quality and why internal audit and boards must strengthen oversight. Boardroom: Rubber-Stamp Audits This article examines how

Ia Mag Aug 02, 2019

I'm Sorry, I'm Not In the Office Right Now

Internal auditors need to remember that risks can come from unexpected places. I'm Sorry, I'm Not In the Office Right Now Internal auditors need to remember that risks can come from

Ia Mag Oct 08, 2019

Internal Audit's 8 Stakeholders

Internal audit exists to benefit its stakeholders. But who, exactly, are they? Internal Audit's 8 Stakeholders Internal audit exists to benefit its stakeholders. But who, exactly, are they?

Ia Mag Nov 01, 2019

The Giants Upon Whose Shoulders We Stand

To understand the businesses we audit, we have to understand the theories upon which they are based. The Giants Upon Whose Shoulders We Stand To understand the businesses we audit, we have

Ia Mag Dec 06, 2019

Selling the Value in Not Knowing a Lot About Anything

One of the things we should be marketing about internal audit is how little we know. Selling the Value in Not Knowing a Lot About Anything One of the things we should be marketing about

Ia Mag Apr 16, 2019

Trying to Define Trusted Advisor

We spend a lot of time talking about trusted advisors, but do we know what we're talking about? Trying to Define Trusted Advisor We spend a lot of time talking about trusted advisors, but

Ia Mag May 14, 2019

It's Not as Bad as It Seems

Internal audit is a profession where it is easy to hit the wall, believing things will never get better. It's Not as Bad as It Seems Internal audit is a profession where it is easy to hit

Ia Mag May 03, 2019

Your Work Isn't Done Yet

There is a reason all findings should include all five C's. Your Work Isn't Done Yet There is a reason all findings should include all five C's. Let us all recite it together. There

Ia Mag Jun 04, 2019

What's New Is Old Again

Many new risks are just old risks wrapped in new technologies. What's New Is Old Again Many new risks are just old risks wrapped in new technologies. I’ve seen the ads — svelte, athletic,

Ia Mag Sep 08, 2021

On the Frontlines: Building Operational Resilience

Reviewing risk guidance for financial infrastructure firms. On the Frontlines: Building Operational Resilience Recent guidance and proposed regulations have focused on improving the resilience

Ia Mag Dec 15, 2019

10 Events That Defined the Past Decade for Internal Audit

Ten years ago, at the conclusion of my first year as The IIA’s CEO, I wrote a blog on the events that defined the 2000s for internal auditors. 10 Events That Defined the Past Decade for Internal

Ia Mag Feb 06, 2020

Mind of Jacka: Culture, Communication, and Avoiding the Whistleblower

Internal audit is in a unique position where it can help organizations avoid whistleblower nightmares. Culture, Communication, and Avoiding the Whistleblower Internal audit is in a unique

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Ia Mag

COVID-19 and Indoor Air Quality Risk

As organizations prepare to reopen their offices, they need to ensure that employees can breathe safely in their buildings. COVID-19 and Indoor Air Quality Risk As organizations prepare to reopen

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Ia Mag

Update: The IIA Updates Three Lines Model

Update: The IIA Updates Three Lines ModelNew release considers risk and governance in a complex world. Update: The IIA Updates Three Lines Model New release considers risk and governance in a

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Ia Mag

Auditing Culture: Familiar Techniques

There's no need to reinvent the wheel — a combination of tried and true methods can go a long way on culture audits. Auditing Culture: Familiar Techniques There's no need to reinvent the wheel

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Ia Mag

A New Tool for Directors

The Guiding Principles of Corporate Governance are designed to help boards do better. A New Tool for Directors The Guiding Principles of Corporate Governance are designed to help boards do

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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

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Ia Mag

Auditing Culture: Observation and Data

Gauging the organization’s cultural climate is often best achieved with a two-pronged approach. Auditing Culture: Observation and Data Gauging the organization’s cultural climate is often best

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Ia Mag

The Control–Culture Connection

These two elements must complement each other to achieve strong financial reporting. The Control–Culture Connection These two elements must complement each other to achieve strong financial

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Ia Mag

Areas of Deficiency

To inform the audit committee on external audit quality, internal auditors need to be familiar with the PCAOB inspection process and recurring findings. Areas of Deficiency To inform the audit

Ia Mag

The More You Say

Many audit committees are voluntarily disclosing information about their oversight and performance. The More You Say Many audit committees are voluntarily disclosing information about their

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Ia Mag

10 Questions About the New Three Lines Model

IIA Global Board Chair Jenitha John discusses The Institute’s journey to build a model for the 21st century. 10 Questions About the New Three Lines Model IIA Global Board Chair Jenitha John

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Ia Mag

The Value in the Business Ecosystem

Internal audits must delve into the risks posed by the organization’s ever-expanding chain of third, fourth, and fifth parties. The Value in the Business Ecosystem Internal audits must delve into

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Ia Mag

A Plan for Regulatory Change

A top-down assessment model can help internal auditors keep tabs on regulations and ensure the organization is prepared for what lies ahead. A Plan for Regulatory Change A top-down assessment

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Ia Mag

Auditing Culture: Employee Surveys

Auditors can provide assurance on the survey's ability to assess culture, and leverage results to help improve their audit work. Auditing Culture: Employee Surveys Auditors can provide assurance

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Ia Mag

Police Entangled in Tow-truck Kickbacks

Law enforcement agencies need strong ethics policies and procedures to deter officers from cashing in on corruption. Police Entangled in Tow-truck Kickbacks Law enforcement agencies need strong

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Ia Mag

Municipal Misappropriation

By exploiting legacy system knowledge, a key finance employee siphons county funds to his personal account. Municipal Misappropriation By exploiting legacy system knowledge, a key finance

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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

An Assessment of Internal Audit

Audit committees have a new tool for evaluating the audit function. An Assessment of Internal Audit Audit committees have a new tool for evaluating the audit function. Audit committees have a

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Ia Mag

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

5 Things Internal Audit Must Tell the Audit Committee Now!

I challenge chief audit executives to take the lead in discussing how internal audit is responding in the pandemic. 5 Things Internal Audit Must Tell the Audit Committee Now! I challenge

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Ia Mag

GRC Event Coverage: Day 1

Read about betting on the right risks and other of Monday's highlights from GRC Conference 2020. GRC Event Coverage: Day 1 Read about betting on the right risks and other of Monday's

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Ia Mag

GRC Conference 2020: Day 3

IIA and ISACA leaders discuss resilience and other highlights of the final day of GRC Conference 2020. GRC Conference 2020: Day 3 IIA and ISACA leaders discuss resilience and other highlights

Digital

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Ia Mag

Auditing AI Governance

Digital

Internal auditors should focus on governance principles. Auditing AI Governance Internal auditors help their organization determine whether AI governance is designed and implemented

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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

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Ia Mag

Step Forward

IIA's 2019-2020 North American Board chair, Benito Ybarra, says internal auditors can do more to enhance and protect organizational value. Step Forward IIA's 2019-2020 North American Board

Ia Mag

International Conference: Haig Wins Internal Auditor’s Thurston Award

Audit professional Nancy Haig is recognized for article on building a personal brand. International Conference: Haig Wins Internal Auditor’s Thurston Award Audit professional Nancy Haig is

Ia Mag

Making an Impact: Part 1

Penske Truck Services CAE Gregg Hart recommends emerging risk areas internal auditors can examine to increase their impact in the organization. Making an Impact: Part 1 Penske Truck Services

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Ia Mag Jul 23, 2019

A Funny Thing Happened on the Way to the Audit

Are internal auditors too serious to be taken seriously? A Funny Thing Happened on the Way to the Audit Are internal auditors too serious to be taken seriously? I recently discovered this

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Ia Mag

Cybersecurity's Key Ally

Internal audit should be a strong cybersecurity advocate, says DaMon Ross Sr., senior vice president and head of Cybersecurity Operations for SunTrust. Cybersecurity's Key Ally Internal

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Ia Mag

The Integrity Office

Cleveland Clinic leverages the work of Internal Audit and Compliance under one umbrella. The Integrity Office Cleveland Clinic leverages the work of Internal Audit and Compliance under one

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Ia Mag

Board Matters

Internal audit and board alignment can best be achieved when each looks to understand the priorities and needs of the other. Board Matters Internal audit and board alignment can best be

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Ia Mag

Protecting Employees

Internal auditors should evaluate enterprise risks to worker safety and well-being. Protecting Employees Internal auditors should evaluate enterprise risks to worker safety and well-being.

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Ia Mag

Model Governance, Where to Begin?

Internal audit should periodically review the governance structure and related sub-process responsibilities. Model Governance, Where to Begin? Internal audit should periodically review the

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Ia Mag

Beneath the Surface

Auditing culture requires practitioners to delve deep into the organization's core, beyond mere surface-level analysis. Beneath the Surface Auditing culture requires practitioners to delve

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Ia Mag

The Ones You Least Suspect

Internal auditors must be alert to the red flags of fraud, even when they point to the organization’s most trusted employees. The Ones You Least Suspect Internal auditors must be alert to the

Ia Mag

A Clear Picture

Better explaining internal audit’s role to stakeholders is vital to its success. A Clear Picture Better explaining internal audit’s role to stakeholders is vital to its success. Better

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Ia Mag

In Compliance

Two U.S. government documents can help assess governance around compliance programs. In Compliance Two U.S. government documents can help assess governance around compliance programs. Two

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Ia Mag Apr 10, 2023

Measuring Up

For ESG, focus on controls rather compliance. Measuring Up By maintaining a strong control environment, organizations can better reach their ESG objectives. A strong control environment is needed

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Ia Mag Apr 10, 2023

Agents of Change

Auditors can serve as change agents. Agents of Change Internal audit has a responsibility to assess the effectiveness of the organization’s risk management. Auditors can influence a strong risk

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Ia Mag Jun 12, 2023

The Missed Risks

Boards can learn much from SVB's collapse. The Missed Risks SVB’s messy morass of risk presents a cautionary tale for corporate boards. SVB’s messy morass of risk presents a cautionary tale

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Ia Mag Jun 12, 2023

Auditors in the Hot Seat

Regulators hold auditors accountable for risk failures. Auditors in the Hot Seat Could internal auditors be fined or face enforcement action for failing to address risks? Could internal auditors

Ia Mag Jul 12, 2023

Blazing New Business Trails

Emerging industries create new internal audit challenges. Blazing New Business Trails Practitioners are helping build the first audit functions in emerging industries such as cannabis and

Ia Mag Oct 09, 2023

Waves of Change

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

Ia Mag Nov 21, 2023

Voice of the CEO: Lessons in Governance from OpenAI

OpenAI's troubles are a lesson in governance. Voice of the CEO: Lessons in Governance From OpenAI Anthony Pugliese shares three lessons on governance we can learn from OpenAI's recent

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Ia Mag Dec 11, 2023

Focus on Risk

The IIA surveys the global risk landscape. Focus on Risk Risk in Focus 2024 provides a view of growing risks globally. The Internal Audit Foundation and the broader IIA combine forces to survey

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Ia Mag Dec 11, 2023

The Shingo Approach

Organizations can apply quality principles to create excellence. The Shingo Approach The Shingo approach instills a culture of continuous improvement for operational excellence in organizations.

Ia Mag Dec 28, 2023

Online Exclusive: Europe to Regulate AI

Banks face EU AI Act compliance challenge. Online Exclusive: Europe to Regulate AI Financial services firms and their auditors should pay attention to the EU AI Act. Financial services firms and

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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

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Ia Mag Feb 05, 2024

Domain III: Strengthening Governance

The third domain emphasizes alignment with stakeholders. Domain III: Strengthening Governance Domain III focuses on how the internal audit function is governed. Enhanced requirements for

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Ia Mag Feb 05, 2024

Update: The EU Acts on AI Risk

AI news, FEPA combats bribery, and more. Update: The EU Acts on AI Risk Europe legislates AI, FEPA is enacted, and The IIA updates its AI auditing framework. Europe seeks to legislate artificial

Ia Mag Mar 04, 2024

On the Frontlines: Remote Worker Fraud

'Overemployment,' while not common, is a risk. On the Frontlines: Remote Worker Fraud Read about some unusual remote worker risks, including 'overemployment.' Beatrice Saredo Parodi

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Ia Mag Apr 08, 2024

The Office Culture Field Guide

Surveys aid auditors in understanding company culture. The Office Culture Field Guide Employee engagement surveys help auditors understand company culture for better internal assessments and

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Ia Mag Apr 08, 2024

Viewpoints: Culture Is the New Strategy

What are signs of a positive culture? Viewpoints: Culture Is the New Strategy Aligning values and behaviors cultivates a robust organizational culture across every level. Building a strong

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Ia Mag Apr 08, 2024

Update: Coming Soon: The First Topical Requirement

Catch up with The IIA's latest news. Update: Coming Soon: The First Topical Requirement Learn about an upcoming Topical Requirement, the latest Pulse, and NASA's transparency lessons. The

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Ia Mag Jun 10, 2024

Boardroom: Too Many Chiefs

C-suite expansion poses governance challenges. Boardroom: Too Many Chiefs The proliferation of C-level executives complicates governance, challenging oversight and management alignment. A

Ia Mag Jun 10, 2024

Modeling Climate Risk

Internal audit can assess climate risk scenario analyses. Modeling Climate Risk Internal audit can partner with the organization in climate scenario planning. Internal audit can partner with the

Ia Mag Jun 11, 2024

On the Frontlines: Internal Audit and Human Rights

Organizations must not infringe on human rights. On the Frontlines: Internal Audit and Human Rights When it comes to human rights, an organization’s impact extends beyond its payroll.

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Ia Mag

Four Steps Forward

A how-to for Vision 2035. Four Steps Forward Leaders share practical tips functions can take to realize the goals of Vision 2035. To reach its full potential, internal audit will need to be

Ia Mag Aug 20, 2024

On the Frontlines: Lessons From the Fall of FTX

In emerging tech governance, curiosity is key. On the Frontlines: Lessons From the Fall of FTX Why a curiosity mindset is key to governance in emerging technology. Dana Lawrence, CIA, CRMA, CFSA,

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Ia Mag Dec 16, 2024

Boardroom: Disentangling Top Risks

Boards must navigate the interconnected risks shaping disruption. Boardroom: Disentangling Top Risks Digital disruption encompasses personnel, business continuity, cybersecurity, and other risks

Ia Mag Dec 16, 2024

Tech: Cybersecurity Assurance

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 Jun 11, 2024

On the Frontlines: Auditoria Interna e Recursos Humanos

As organizações não devem infringir os direitos humanos. On the Frontlines: Auditoria Interna e Recursos Humanos Quando se trata de direitos humanos, o impacto de uma organização

Ia Mag Nov 04, 2024

Building a Better Auditor: The Risk of Overcontrol

Overcontrol can cause unforeseen risks. Building a Better Auditor: The Risk of Overcontrol Overcontrol, or too many controls, creates its own risks. Overcontrol can create inefficiencies,

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Ia Mag Feb 10, 2025

Boardroom: Breaks in the Chain

Boards need to address ongoing supply chain risk. Boardroom: Breaks in the Chain Boards could benefit from taking a strategic approach to ongoing risks in the supply chain. Boards could benefit

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Ia Mag Feb 10, 2025

Viewpoints: Losing Leaders

Succession planning ensures smooth executive transitions. Viewpoints: Losing Leaders Solid succession plans are needed to address the inevitable departure of key executives. Solid succession

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Ia Mag Feb 10, 2025

Update: An AI Risk Repository

New database helps auditors assess AI risks. Update: An AI Risk Repository MIT’s new database categorizes over 700 AI risks; organizations face regulatory uncertainty, and more. MIT’s new

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Ia Mag Feb 10, 2025

The Politics of Risk

Geopolitical shifts create evolving risks for businesses. The Politics of Risk Dramatic changes to the global political landscape pose a wide range of business risks. Dramatic changes to the

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Ia Mag Feb 10, 2025

Risk: Tricks of the Trade

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 Feb 25, 2025

Building a Better Auditor: The Importance of Integrity

Integrity is an essential trait for auditors. Building a Better Auditor: The Importance of Integrity Growth is only possible when we start from a strong base of honesty, reliability, and trust.

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Ia Mag Apr 07, 2025

Boardroom: Handle With Care

Boards need strong compliance despite deregulation moves. Boardroom: Handle With Care A change in regulatory direction doesn’t mean a change in practice. A change in regulatory direction doesn’t

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Ia Mag Jun 06, 2025

Update: The Global AI Race Is On

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

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Ia Mag Jun 06, 2025

IAm: Jesse Laseman

Coaching gives Jesse Laseman stronger audit skills. IAm: Jesse Laseman Coaching and community service enhance Jesse Laseman’s strategic planning, goal setting, and audit performance. Jesse

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Ia Mag Jun 06, 2025

Basics: Patterns of Behavior

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

The Three Lines Intertwined

Internal audit strengthens risk insights through collaboration. The Three Lines Intertwined Combined assurance and cross-functional collaboration strengthens risk insights and governance.

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Ia Mag Aug 11, 2025

Boardroom: Books and the Boards

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 Aug 25, 2025

Building a Better Auditor: Managing Confidentiality and Objectivity

Applying the Standards to ethical dilemmas. Building a Better Auditor: Managing Confidentiality and Objectivity The Global Internal Audit Standards can help auditors manage ethical dilemmas. The

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Ia Mag Oct 06, 2025

Boardroom: The Revolving Door

Boards must balance oversight responsibilities with strategic partnership. Boardroom: The Revolving Door Boards can enhance CEO success by balancing oversight, supporting strategy, and

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Ia Mag Dec 08, 2025

Boardroom: AI Temptations

Boards face challenges integrating AI responsibly now. Boardroom: AI Temptations Directors must balance AI benefits and risks while preserving governance and fiduciary responsibilities. Boards

Ia Mag Nov 12, 2025

On the Frontlines: Audit’s Role as ‘Immune System’

Internal audit helps keep organizations healthy. On the Frontlines: Audit’s Role as ‘Immune System’ Internal audit can be compared to the strategic immune system of business. Internal audit can

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 Feb 09, 2026

Fraud: The Fall of the Trusted Leader

Auditor uncovers a bank CEO’s fraudulent loans. Fraud: The Fall of the Trusted Leader A persistent internal auditor uncovers hidden signs of a bank CEO’s fraudulent loans. A persistent auditor

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Ia Mag Feb 09, 2026

Editor’s Note: The AI Race

AI advances outpace governance, demanding stronger oversight. Editor’s Note: The AI Race As artificial intelligence use accelerates globally, experts say governance must keep pace to prevent harm.

Ia Mag Feb 09, 2026

On the Frontlines: The Illusion of Efficiency

With incentives, what gets rewarded gets manipulated. On the Frontlines: The Illusion of Efficiency A misalignment of incentives creates a culture where data manipulation is positively reinforced.

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Ia Mag Apr 06, 2026

Fraud: The Heartbreaking Fraud

A trusted employee exploited weak internal controls to commit payroll fraud and unauthorized transactions, revealing how gaps in oversight can lead to significant losses. The Heartbreaking Fraud

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Ia Mag Apr 06, 2026

Leading the Way

Women leaders in internal audit are redefining success by combining resilience, collaboration, and strong leadership to navigate risk and build trust. Leading the Way Women leaders in internal

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Ia Mag Apr 06, 2026

Uncovering the Unfair Advantage

A risk-based approach helps internal auditors strengthen anti-corruption compliance programs and reduce exposure to FCPA violations amid evolving enforcement priorities. Uncovering the Unfair

Ia Mag May 06, 2026

The Human Judgment in Internal Audit

Internal auditors apply human judgment, ethics, and influence to deliver value alongside AI-driven tools. The Human Judgment in Internal Audit As AI reshapes internal audit, this article explores

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Ia Mag Jun 08, 2026

Better Together

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

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Ia Mag Jun 08, 2026

Viewpoints: Following the Money