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Articles

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Ia Mag Dec 09, 2025

The Human Element

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Machines can detect, but people must decide. The Human Element In the AI workplace, soft skills are becoming the defining strengths of internal auditors. In the artificially intelligent

Online Exclusives

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Ia Mag

The Make Your Own Credit Card Scam

Online Exclusives

Although some retailers can be easily duped by fake credit cards, cards with smart chips are dramatically reducing card fraud. The Make Your Own Credit Card Scam Although some retailers can be

Articles

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Ia Mag Apr 27, 2021

Health and Safety in Today's Audit Plan

Articles

These important risks are often omitted from plans — even during a pandemic. Health and Safety in Today's Audit Plan These important risks are often omitted from plans — even during a pandemic.

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Ia Mag

COVID-19 and Indoor Air Quality Risk

Online Exclusives

As organizations prepare to reopen their offices, they need to ensure that employees can breathe safely in their buildings. COVID-19 and Indoor Air Quality Risk As organizations prepare to reopen

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Ia Mag

A Safe Return

Online Exclusives

Organizations are working to ensure a smooth transition back to the workplace. A Safe Return Organizations are working to ensure a smooth transition back to the workplace. Organizations are

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Ia Mag

Update: The IIA Updates Three Lines Model

Online Exclusives

Update: The IIA Updates Three Lines ModelNew release considers risk and governance in a complex world. Update: The IIA Updates Three Lines Model New release considers risk and governance in a

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Ia Mag

Update: Recovery Through Digitization

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Research points to technology as a key driver for crisis navigation. Update: Recovery Through Digitization Research points to technology as a key driver for crisis navigation. Research points to

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Ia Mag

10 Questions on Culture

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Several audit committee FAQs can help guide practitioners when assessing culture. 10 Questions on Culture Several audit committee FAQs can help guide practitioners when assessing culture. Several

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Ia Mag

Auditing Knowledge Management

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Knowledge assets’ increased value and contribution to business objectives obliges internal auditors to focus on how they’re safeguarded. Auditing Knowledge Management Knowledge assets’ increased

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Ia Mag

The Responsible Organization

Online Exclusives

As investors focus on ESG reporting, there is opportunity for internal auditors to get involved and provide assurance. The Responsible Organization As investors focus on ESG reporting, there is

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Ia Mag

Auditing Culture: Familiar Techniques

Online Exclusives

There's no need to reinvent the wheel — a combination of tried and true methods can go a long way on culture audits. Auditing Culture: Familiar Techniques There's no need to reinvent the wheel

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Ia Mag

Risk as the Rosetta Stone

Online Exclusives

Having a common risk language can help an organization facilitate business discussions. Risk as the Rosetta Stone Having a common risk language can help an organization facilitate business

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Ia Mag

A New Tool for Directors

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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

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Ia Mag

Confronting Climate Change

Online Exclusives

As more organizations recognize the economic risk posed by a warming planet, internal audit can serve as a change agent. Confronting Climate Change As more organizations recognize the economic

Online Exclusives

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Ia Mag

Social Media Governance

Online Exclusives

Internal audit can make an impact by looking at how the board, executives, and three lines of defense address social initiatives. Social Media Governance Internal audit can make an impact by

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Ia Mag

6 Myths of Business Ethics

Online Exclusives

Internal auditors should examine several “tacit truths” that often hinder organizational ethics. 6 Myths of Business Ethics Internal auditors should examine several “tacit truths” that often

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Ia Mag

Auditing Culture: Observation and Data

Online Exclusives

Gauging the organization’s cultural climate is often best achieved with a two-pronged approach. Auditing Culture: Observation and Data Gauging the organization’s cultural climate is often best

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Ia Mag

GRC Conference 2019: Owning the Moment

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Simon T. Bailey opens the sold-out GRC Conference with advice to business leaders on accepting change amidst uncertainty. GRC Conference 2019: Owning the Moment Simon T. Bailey opens the sold-out

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Ia Mag

The Control–Culture Connection

Online Exclusives

These two elements must complement each other to achieve strong financial reporting. The Control–Culture Connection These two elements must complement each other to achieve strong financial

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Ia Mag

In Line With Risk

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Implementing a risk management program can better align an organization's risk profile with its overall strategy. In Line With Risk Implementing a risk management program can better align an

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Ia Mag

Areas of Deficiency

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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

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Ia Mag

How to Audit Social Media

Online Exclusives

By reviewing compliance with social policies, internal auditors can help their organization address risks. How to Audit Social Media By reviewing compliance with social policies, internal

Online Exclusives

Ia Mag

The More You Say

Online Exclusives

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

Articles

Ia Mag Mar 05, 2019

An Audit of Strategy

Articles

Four questions can help internal auditors ensure an effective strategic management process, the backbone of organizational success. An Audit of Strategy Four questions can help internal auditors

Blogs

Ia Mag Feb 04, 2019

Wells Fargo Further Empowers Internal Audit

Blogs

I have often quoted Danish philosopher Soren Kierkegaard regarding what motivates change. Wells Fargo Further Empowers Internal Audit I have often quoted Danish philosopher Soren Kierkegaard

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