Ia Mag Feb 06, 2023
Hanging Tough
Internal audit is key to organizational resilience. Hanging Tough Risk leaders are investing more in automation and analytics to strengthen the organization’s resilience. Internal audit is
Ia Mag
Everyone’s Talking About ChatGPT
How will auditors leverage ChatGPT's capabilities? Everyone’s Talking About ChatGPT The new language technology is a big leap forward, but how will internal auditors leverage its capabilities
Ia Mag Apr 10, 2023
The Era of Innovation
Internal audit has a mandate to innovate. The Era of Innovation Internal auditors have a mandate to innovate and embrace the many new technologies available to them. Internal audit needs to
Ia Mag
Update: Setting the Standards
New Standards and a new COSO board chair. Update: Setting the Standards Read about the new Standards and meet COSO'a new board chair, Lucia Wind. Two months remain to comment on The
Ia Mag
Untangling Tech
Organizational culture is key to tackling technology. Untangling Tech Boards need to ensure management is well-positioned to tackle today’s technolo Boards need to ensure management is
Ia Mag Feb 06, 2023
Viewpoints: The Year Ahead
Benito Ybarra and Tom Sanglier talk trends. Viewpoints: The Year Ahead Internal Auditor magazine interviews the IIA's Global and North American Board Chairs. The IIA’s Global and North American
Ia Mag May 23, 2023
The Big Idea: ChatGPT Writes the Story of the Promise and Perils of Generative AI
Generative AI is revolutionary, but proceed cautiously. The Big Idea: ChatGPT Writes the Story of the Promise and Perils of Generative AI Generative artificial intelligence may revolutionize all
Ia Mag Jun 12, 2023
The New Basics of Data Analytics
Master fundamental techniques for data analytics insights. The New Basics of Data Analytics Mastering some fundamental techniques can enable auditors to leverage advanced data analysis tools for
Ia Mag Aug 08, 2023
The Big Idea: Human-Robot Collaboration
Integrating robots and AI into organizations. The Big Idea: Human-Robot Collaboration Robots are helping in perilous places, so why don’t they inspire human collaboration? Robots are helping in
Ia Mag Aug 08, 2023
Tech: Control in the Cloud
The cloud presents unique security risks and challenges. Tech: Control in the Cloud Auditors can review controls to help ensure operations are secure in the cloud. Internal audit can
Ia Mag
Online exclusive: AI in the Public Sector
Auditors can help governments address AI requirements. Online exclusive: AI in the Public Sector Auditors can help steer government organizations through the twists and turns of artificial
Ia Mag Oct 03, 2023
2023 Emerging Leaders
Meet the 2023 Emerging Leaders! Emerging Leaders A vanguard of visionaries is helping define the future of internal auditing. A vanguard of visionaries is helping define the future of internal
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
Ia Mag Oct 09, 2023
Risk: Testing Risk Resilience
Stress testing is becoming more complex. Risk: Testing Risk Resilience Internal audit can learn lessons from the banking industry as organizations incorporate stress testing. As stress testing
Ia Mag Aug 08, 2023
Hidden Depths
Cyber risk asymmetry creates blind spots. Hidden Depths The asymmetry of cyber risk makes it difficult to detect what’s lurking below the surface. The asymmetry of cyber risk makes it difficult
Ia Mag Nov 16, 2023
Online Exclusive: Casinos Hacked
Cyber breaches prove costly for gaming companies. Online Exclusive: Casinos Hacked Cybersecurity failures are a losing hand for gaming operators. Cybersecurity failures are a losing hand for
Ia Mag Nov 21, 2023
Voice of the CEO: Lessons in Governance from OpenAI
OpenAI's troubles are a lesson in governance. Voice of the CEO: Lessons in Governance From OpenAI Anthony Pugliese shares three lessons on governance we can learn from OpenAI's recent
Ia Mag Dec 11, 2023
Focus on Risk
The IIA surveys the global risk landscape. Focus on Risk Risk in Focus 2024 provides a view of growing risks globally. The Internal Audit Foundation and the broader IIA combine forces to survey
Ia Mag Dec 11, 2023
From All Angles
Process-mining tools make audits more efficient. From All Angles Process-mining tools provide auditors with in-depth information about controls. Process-mining tools provide internal auditors
Ia Mag Dec 11, 2023
The Analytics Advantage
Advanced technologies are helping auditors detect fraud. The Analytics Advantage Advanced technologies enable auditors to detect fraud deeply hidden within their organizations. Advanced
Ia Mag Dec 11, 2023
Viewpoints: The Weakest Link
Experts discuss how employee behavior weakens security. Viewpoints: The Weakest Link Humans are a major factor in security breaches, but organizations can lower the risk. Cybersecurity experts
Ia Mag Dec 11, 2023
Update: Technology Risk Levels Rising
Global survey highlights rising levels of tech risk. Update: Technology Risk Levels Rising Latest news on tech risks, AI ethics, and the DOJ's focus on corporate crimes. CAEs and IT auditors
Ia Mag Dec 28, 2023
Online Exclusive: Europe to Regulate AI
Banks face EU AI Act compliance challenge. Online Exclusive: Europe to Regulate AI Financial services firms and their auditors should pay attention to the EU AI Act. Financial services firms and
Ia Mag Feb 05, 2024
Update: The EU Acts on AI Risk
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 Feb 05, 2024
Viewpoints: The View From Here
Michael Levy and Sally-Anne Pitt predict trends. Viewpoints: The View From Here Sally-Anne Pitt and Michael Levy discuss what's next for internal auditors in 2024. The IIA’s Global and North
Ia Mag Apr 08, 2024
Stepping Into the Future
Adjusting to a digitally transformed workforce. Stepping Into the Future Adapting audit careers to digital workforce transformations brings new perspectives and opportunities. Working within a
Ia Mag Apr 08, 2024
The Big Idea: Trust in Technology
Corporate currency: Trust rises amidst digital transformation. The Big Idea: Trust in Technology In the digital age, trust is crucial for corporations facing various risks and uncertainties. Trust
Ia Mag Apr 08, 2024
Partners in Privacy
Collaborating for better data privacy coverage. Partners in Privacy Partnering with the privacy function can enhance audit's risk coverage amid rising regulations. Joining forces with the
Ia Mag Apr 08, 2024
Update: Coming Soon: The First Topical Requirement
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 Apr 08, 2024
Fraud: Tenders in the Wind
Flawed procurement leads to a bidding scheme. Fraud: Tenders in the Wind Weak procurement practices enable the manipulation of bidding systems to go unnoticed. A deficient procurement process
Ia Mag Apr 30, 2024
On the Frontlines: AI in Talent Management
AI can help determine employee skills gaps. On the Frontlines: AI in Talent Management Using AI in talent management can give organizations an edge in the talent war. Using GenAI to help match
Ia Mag May 23, 2024
Online Exclusive: On Their Own With AI
State and local governments pursue AI regulations. Online Exclusive: On Their Own With AI In the absence of federal laws on artificial intelligence, state and local governments are filling the
Ia Mag Jun 10, 2024
Editor's Note: The Auditor's Lot
Internal audit must continue to evolve. Editor's Note: The Auditor's Lot Internal audit must navigate evolving risks; The IIA is here to help. Login You are attempting to access
Ia Mag Jun 10, 2024
Flexibility in Action
Incorporating innovation into Agile auditing. Flexibility in Action Eli Lilly's audit team experiments with Agile audits to enhance flexibility and value. An internal audit function infuses
Ia Mag Jun 10, 2024
Ready, Willing, & Able
Mike Varney's focus is on "Empowering Members." Ready, Willing, & Able Mike Varney is focused on “Empowering Members” to be prepared for disruption. In his year as chair of The IIA’s
Ia Mag Jun 10, 2024
Viewpoints: The Shifting Fraud Landscape
Experts discuss the evolving fraud landscape. Viewpoints: The Shifting Fraud Landscape It's essential that internal auditors keep up with the latest fraud trends and tools. It's essential
Ia Mag Jun 17, 2024
Building a Better Auditor: The Powerful Synergy of EQ and AI
Why EQ is needed with AI. Building a Better Auditor: The Powerful Synergy of EQ and AI EQ, or emotional intelligence, is an essential tool for incorporating AI within internal audit. Emotional
Ia Mag Aug 12, 2024
The Road Ahead
Four trends could help auditors overcome future challenges. The Road Ahead How internal auditors respond to four emerging trends may be key to overcoming challenges in the profession’s future.
Ia Mag Aug 12, 2024
Update: Plugging Leaks
Employees may be accidentally leaking data. Update: Plugging Leaks Read timely perspectives on AI risks at work, corporate silence, and noncompete clauses. Employees using AI with
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
Ia Mag Aug 12, 2024
It Takes Courage and Curiosity
Meet The IIA's new Global Board Chair Terry Grafenstine. It Takes Courage and Curiosity In today's disruptive environment, Terry Grafenstine urges internal auditors to "Ask Questions"
Ia Mag Oct 07, 2024
Update: AI in the Arsenal
Read about AI in cybersecurity; extreme weather. Update: AI in the Arsenal Organizations using AI and automation for cybersecurity fare better than those yet to adopt these technologies.
Ia Mag Oct 07, 2024
Editor's Note: Be Prepared
Meet the 2024 Emerging Leaders. Editor's Note: Be Prepared Emerging Leaders are prepared for the evolving risks and opportunities facing their organizations. Being prepared is the theme that ties
Ia Mag Oct 07, 2024
Risk in Focus 2025
Cybersecurity, business continuity, and human capital retain top spots. Risk in Focus 2025 Cybersecurity remains the top risk, but AI and climate change are on the rise. Cybersecurity remains the
Ia Mag Oct 07, 2024
Viewpoints: Lessons From CrowdStrike
Focus on creating a strong resilience program. Viewpoints: Lessons From CrowdStrike July’s global IT outage put a spotlight on third-party IT risk and incident-response planning. July’s global IT
Ia Mag Oct 29, 2024
On the Frontlines: New Twists on an Old Problem
Fraud's not new; some recent tactics are. On the Frontlines: New Twists on an Old Problem Despite technological advancements, the core elements of fraud remain unchanged. Despite
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
Ia Mag Dec 16, 2024
Update: The DOJ Weighs in on AI
Read about AI and health-care cybersecurity risk. Update: The DOJ Weighs in on AI Prosecutors will consider AI risk and AI governance in corporate fraud investigations. Prosecutors will consider
Ia Mag Jan 29, 2025
Online Exclusive: Topical Requirements in View
Benito Ybarra explains auditing persistent, pervasive risks. Online Exclusive: Topical Requirements in View The IIA’s Benito Ybarra explains how the new element of the IPPF can help
Ia Mag Feb 10, 2025
Tech: Addressing AI Risk
AI posts both technology and nontechnology risks. Tech: Addressing AI Risk As organizations roll out AI, auditors must assess both the technology and nontechnology risks. As organizations roll
Ia Mag Feb 10, 2025
Update: An AI Risk Repository
New database helps auditors assess AI risks. Update: An AI Risk Repository MIT’s new database categorizes over 700 AI risks; organizations face regulatory uncertainty, and more. MIT’s new
Ia Mag Feb 10, 2025
Fraud: Frankenstein's Roadster
Synthetic fraud targets an auto dealership. Fraud: Frankenstein's Roadster An auto dealership tightens its IT controls to prevent synthetic fraud after being targeted by a car-theft fraud ring.
Ia Mag Feb 10, 2025
On the Frontlines: Fighting AI Cyber Threats
Learn about deepfakes and identity cloning. On the Frontlines: Fighting AI Cyber Threats Deepfakes and voice or identity cloning can cause operational, financial, and reputational damage.
Ia Mag Apr 07, 2025
The Snowball Effect
AI governance audits can mitigate risk. The Snowball Effect AI governance audits help ensure large language models are not accumulating bad data. AI governance audits help internal auditors
Ia Mag Apr 07, 2025
Viewpoints: Get to Know Agentic AI
AI agents will transform the profession. Viewpoints: Get to Know Agentic AI As AI increasingly handles daily tasks, critical thinking will become essential. As AI agents become ubiquitous in