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Ia Mag Jun 06, 2022

The Great Burnout

Internal auditors are needed more than ever. The Great Burnout There is much that internal auditors and their organizations can do to address burnout. Organizations can’t control global events,

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 Aug 09, 2023

On the Frontlines: The Audit Implosion

The shift from external to internal auditing. On the Frontlines: The Audit Implosion Internal audit's move from “poor cousin” of external audit to the forefront of governance. The audit

Ia Mag Jun 30, 2021

On the Frontlines: Internal Audit’s Role in ESG

Internal auditors must be drivers in promoting ESG practices in their organizations. Internal auditors must be drivers in promoting environmental, social, and governance practices in their

Ia Mag Jan 31, 2021

Chambers: I Still Believe Internal Audit Shouldn't Report to the CFO

The internal audit function must be positioned where it is most advantageous to enhancing true independence. I Still Believe Internal Audit Shouldn't Report to the CFO The internal audit

Ia Mag May 25, 2022

On the Frontlines: Navigating Awkward Audit Findings in the Public Sector

Speaking truth to power can be challenging. On the Frontlines: Navigating Awkward Audit Findings in the Public Sector An experienced public sector auditor advises on how to handle pushback on

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 Aug 16, 2019

I Read the News Today. Oh Boy.

Are you ready for the next big risk? I Read the News Today. Oh Boy. Are you ready for the next big risk? I don’t mean to be the spectre at the feast, a harbinger of doom, but…well, as the

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 Jun 28, 2019

A Question That Looks to the Future

Focusing audit work on the future takes extra effort. But, sometimes, small changes can make a big difference. A Question That Looks to the Future Focusing audit work on the future takes extra

Ia Mag May 21, 2019

Internal Audit and Data Ethics

With organizations capable of collecting stunning amounts of data on people, internal auditors can help them draw the line between what is appropriate and what goes too far. Internal Audit and

Ia Mag May 12, 2019

To Be Good Leaders, Internal Auditors Must Also Follow

I often encourage internal auditors who seek my advice to be followers in three fundamental areas. To Be Good Leaders, Internal Auditors Must Also Follow I often encourage internal auditors

Ia Mag Jul 15, 2019

Internal Audit May Work for the Wrong Individuals — But Not the Wrong "People"

When boards or executives fail to uphold their end of the governance bargain, it makes the work of internal auditing that much harder. Internal Audit May Work for the Wrong Individuals — But

Ia Mag Oct 21, 2019

When Boards Are Surprised, Who's at Fault?

Findings from a recent IIA report point to boards having an unrealistic view of risk management. When Boards Are Surprised, Who's at Fault? Findings from a recent IIA report point to boards

Ia Mag Nov 18, 2019

Keeping an Eye on Culture Using New IIA Guidance

Internal audit must have a role in assessing, understanding, and explaining how culture influences good governance. Keeping an Eye on Culture Using New IIA Guidance Internal audit must have a

Ia Mag Oct 23, 2019

Learning From Things Beyond Our Control

Good communication and working with urgency can help internal auditors thrive when unexpected events impede well-made plans. Learning From Things Beyond Our Control Good communication and

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Ia Mag

Is ESG the Next Sarbanes-Oxley

Digital

Help report on ESG risks and initiatives. Is ESG the Next Sarbanes-Oxley? Internal audit needs to be ready to help organizations report on their ESG risks and initiatives. Internal audit needs to

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Ia Mag

ESG Reporting: A Golden Opportunity

a Internal audit can cement its value to the organization by providing ESG-related consulting and assurance services. ESG Reporting: A Golden Opportunity a Internal audit can cement its value to

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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

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

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: 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

Update: The IIA Updates Three Lines Model