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Articles

Ia Mag Jun 15, 2026

COSO Releases Board Governance and ERM Guidance

Articles

New COSO guidance helps organizations strengthen board governance, enterprise risk management, and strategic decision-making. COSO Releases Board Governance and ERM Guidance COSO has released new

Blogs

Ia Mag Aug 11, 2025

Building a Better Auditor: A Strong Board Relationship

Blogs

How to build a healthy board relationship. Building a Better Auditor: A Strong Board Relationship A healthy relationship with the board is essential for the success of any organization. A healthy

Online Exclusives

Member-Restricted Content

Ia Mag

Are Audit Committees at the Bursting Point?

Online Exclusives

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

Online Exclusives

Member-Restricted Content

Ia Mag

A New Tool for Directors

Online Exclusives

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

Online Exclusives

Ia Mag

A Limited View

Online Exclusives

Misconceptions about internal audit’s role and capabilities prevent boards from appreciating the full value of the profession. A Limited View Misconceptions about internal audit’s role and

Online Exclusives

Member-Restricted Content

Ia Mag

Areas of Deficiency

Online Exclusives

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

Online Exclusives

Ia Mag

The More You Say

Online Exclusives

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

Online Exclusives

Ia Mag

An Assessment of Internal Audit

Online Exclusives

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

Online Exclusives

Member-Restricted Content

Ia Mag

5 Things Internal Audit Must Tell the Audit Committee Now!

Online Exclusives

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

Articles

Member-Restricted Content

Ia Mag Apr 11, 2022

The Fraud Potential

Articles

Audit committees need to address fraud risk. The Fraud Potential Audit committees need to address the rising risk of fraud. Audit committees need to address the rising risk of fraud Corporate

Online Exclusives

Member-Restricted Content

Ia Mag

The Integrity Office

Online Exclusives

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

Online Exclusives

Member-Restricted Content

Ia Mag

Board Matters

Online Exclusives

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

Online Exclusives

Ia Mag

A Clear Picture

Online Exclusives

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

Articles

Member-Restricted Content

Ia Mag Jun 12, 2023

The Missed Risks

Articles

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

Articles

Ia Mag Oct 09, 2023

Waves of Change

Articles

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

Articles

Member-Restricted Content

Ia Mag Feb 05, 2024

Domain III: Strengthening Governance

Articles

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

Articles

Member-Restricted Content

Ia Mag Jun 10, 2024

Boardroom: Too Many Chiefs

Articles

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

Member-Restricted Content

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

Articles

Member-Restricted Content

Ia Mag Dec 16, 2024

Boardroom: Disentangling Top Risks

Articles

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

Articles

Ia Mag Dec 16, 2024

Tech: Cybersecurity Assurance

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

Articles

Member-Restricted Content

Ia Mag Feb 10, 2025

Boardroom: Breaks in the Chain

Articles

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

Articles

Member-Restricted Content

Ia Mag Apr 07, 2025

Boardroom: Handle With Care

Articles

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

Articles

Member-Restricted Content

Ia Mag Aug 11, 2025

Boardroom: Books and the Boards

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

Articles

Member-Restricted Content

Ia Mag Oct 06, 2025

Boardroom: The Revolving Door

Articles

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

Articles

Member-Restricted Content

Ia Mag Dec 08, 2025

Boardroom: AI Temptations

Articles

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

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