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Ia Mag Mar 11, 2026

COSO Issues GenAI Guidance

New COSO guidance explains how organizations can apply the Internal Control–Integrated Framework to generative AI systems and strengthen governance across the AI lifecycle. COSO Issues GenAI

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Ia Mag Apr 06, 2026

Tech: Adult Supervision

Internal auditors should assess AI risk by focusing on governance, data quality, and human oversight rather than relying solely on algorithms. Tech: Adult Supervision This article explores how

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Ia Mag

The Artificially Intelligent Audit Function

With planning and processes, AI can revolutionize internal audit’s work and value. The Artificially Intelligent Audit Function With planning and processes, AI can revolutionize internal audit’s

Ia Mag

Auditing in a Disruptive Environment

To keep pace with emerging technologies, practitioners must augment their skills and adapt to rapidly changing conditions. Auditing in a Disruptive Environment To keep pace with emerging

Videos

Ia Mag

AI Competencies and Courage

Videos

Microsoft CAE Brian Foster examines the competencies internal auditors should possess when tackling AI audits and explains why practitioners shouldn’t be intimidated by the technology. AI

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Ia Mag

Governing Transformative Tools

Assessing risks and establishing governance frameworks. Governing Transformative Tools Internal auditors can assist in assessing risk and establishing a governance framework. Assessing risks

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Ia Mag

Bringing Clarity to the Foggy World of AI

Strategy and governance should be internal audit’s focus in assessing artificial intelligence systems. Bringing Clarity to the Foggy World of AI Strategy and governance should be internal

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Ia Mag

Auditing AI Governance

Internal auditors should focus on governance principles. Auditing AI Governance Internal auditors help their organization determine whether AI governance is designed and implemented

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Ia Mag

Bias in the Machine

Organizations that depend on artificial intelligence models must control for factors that could expose them to discrimination risk. Bias in the Machine Organizations that depend on artificial

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Ia Mag

People-centric Innovation

Research firms predict a wave of technologies and strategies aimed at meeting individuals' needs. People-centric Innovation Research firms predict a wave of technologies and strategies aimed

Ia Mag

Embrace Change or Become Obsolete

A group of seasonal employees coordinates a cash register scheme that brings them more than $18,000 each year. Embrace Change or Become Obsolete A group of seasonal employees coordinates a

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Ia Mag

Auditors and Analytics

Are you taking full advantage of the many opportunities of data analytics? Auditors and Analytics Are you taking full advantage of the many opportunities of data analytics? Are you taking

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Ia Mag Aug 08, 2022

Minding the Bots

Experts look at AI's risks and opportunities. Minding the Bots The impact of articial intelligence on the organization and internal audit continues to expand. Experts eye the growing impact of

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Ia Mag

Transforming Internal Audit

Leveraging artificial intelligence can reveal emerging risks. Transforming Internal Audit AI technologies can enable auditors to detect data patterns that may reveal emerging risks. AI

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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

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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

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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

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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

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Ia Mag Aug 08, 2023

Editor's Note: Passing the Test

Auditors must be vigilant against evolving cyber threats. Editor's Note: Passing the Test AI is on a collision course with one of the top risks organizations face — cybersecurity. With AI

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

Blogs

Ia Mag Nov 21, 2023

Voice of the CEO: Lessons in Governance from OpenAI

Blogs

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

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

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Ia Mag Dec 11, 2023

Update: Technology Risk Levels Rising