Ia Mag Oct 13, 2026

Articles

Explore the ethical challenges of AI in internal auditing, from algorithmic bias to professional judgment and human oversight. AI’s Ethical Dimension As AI takes on more audit tasks, internal

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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

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

Blogs

'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

Ia Mag Apr 08, 2024

Articles

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

Ia Mag Apr 08, 2024

Articles

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

Ia Mag Jun 11, 2024

Blogs

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.

Ia Mag Aug 20, 2024

Blogs

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,

Ia Mag Jun 11, 2024

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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 Feb 25, 2025

Blogs

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.

Ia Mag Aug 25, 2025

Blogs

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

Ia Mag Feb 09, 2026

Articles

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 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

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Ia Mag Sep 04, 2024

Blogs

Auditors discover a coffee bean fraud brewing. On the Frontlines: Counting the Coffee Beans Fraud risk should always be in the focus, even for seemingly inconsequential items. Fraud risk should

Ia Mag Dec 04, 2024

Blogs

ECI Library offers sustainability reporting best practices. On the Frontlines: Greenwashing and Closing the Authenticity Gap Aspirational thinking can cloud judgment when it comes to

Ia Mag Feb 10, 2025

Articles

The risks of human self-interest. The Dark Side By understanding how human self-interest manifests as fraud, auditors can help mitigate this risk. By understanding how human self-interest