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Ia Mag Jan 13, 2021

Chambers: From the Epicenter of Corporate Governance, Internal Auditors See Modest Improvement

The IIA, in collaboration with the University of Tennessee's Neel Corporate Governance Center, has released an authoritative examination of the pandemic's impact on governance. From the Epicenter

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 Jun 01, 2021

On the Frontlines: Is It ICnFR or ICx for Nonfinancial Reporting?

Internal audit can provide assurance and advice around internal controls over nonfinancial reporting — or any risk. On the Frontlines: Is It ICnFR or ICx for Nonfinancial Reporting? Internal

Ia Mag Jun 16, 2021

On the Frontlines: Why Sensationalism Is Bad for Internal Auditing

Sensational findings may get audit clients' attention, but will they lead clients to ignore auditors' most critical warnings? On the Frontlines: Why Sensationalism Is Bad for Internal Auditing

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Ia Mag

Are Audit Committees at the Bursting Point?

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

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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

Ia Mag

A Limited View

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

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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

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

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 Apr 11, 2022

The Fraud Potential

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

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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

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 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

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

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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 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

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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

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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

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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 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 Aug 11, 2025

Boardroom: Books and the Boards