Ia Mag Oct 09, 2026

Articles

Agentic AI is changing how organizations make decisions, requiring audit committees to strengthen governance, accountability, and risk oversight. When Machines Make Judgements As generative and

Ia Mag Oct 07, 2024

Articles

Internal audit's shift toward advisory work is challenging. Boardroom: Internal Audit’s Role in Risk Management Internal audit's move to more advisory work isn’t without challenges. The move

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Ia Mag Jun 12, 2023

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

Ia Mag Oct 09, 2023

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

Ia Mag Feb 05, 2024

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

Ia Mag Jun 10, 2024

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

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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 Dec 16, 2024

Articles

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

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

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

Ia Mag Apr 07, 2025

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

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 Oct 06, 2025

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

Ia Mag Dec 08, 2025

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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 Feb 09, 2026

Articles

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

Ia Mag May 06, 2026

Blogs

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

Ia Mag Aug 10, 2026

Articles

Learn how internal audit helps boards strengthen governance, improve oversight, and enhance board effectiveness amid evolving risks. Boards Need to Up Their Game Boards face growing pressure from