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Auditing Artificial Intelligence

Internal auditors can develop a framework for conducting AI engagements, despite a lack of standards and guidance. Auditing Artificial Intelligence Internal auditors can develop a framework for

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Auditing Culture: History and Principles

The profession has long been involved in assessments of organizational culture — three principles help guide those efforts. Auditing Culture: History and Principles The profession has long been

Ia Mag Sep 11, 2020

Mind of Jacka: SOX, Internal Audit, and a Disturbing Number

Internal audit's involvement in Sarbanes–Oxley compliance: is the news good or bad? SOX, Internal Audit, and a Disturbing Number Internal audit's involvement in Sarbanes–Oxley compliance:

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Ia Mag Aug 11, 2025

Faces of Fraud

Fraud persists because people still bypass controls. Faces of Fraud A lack of controls isn’t the only big fraud risk — it’s who’s bypassing them. A lack of controls isn’t the only big fraud risk —

Ia Mag May 21, 2019

Internal Audit and Data Ethics

With organizations capable of collecting stunning amounts of data on people, internal auditors can help them draw the line between what is appropriate and what goes too far. Internal Audit and

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Ia Mag Feb 06, 2023

CEO Message: The Year of Internal Audit

2023 will be a year of opportunity and growth. CEO Message: The Year of Internal Audit The IIA has developed a robust calendar of activities for 2023. The IIA is well-positioned to lead the

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Leading Toward Improvement

Audit managers can point the way to enhanced, cost-effective professional development for the audit function. Leading Toward Improvement Audit managers can point the way to enhanced,

Ia Mag Sep 16, 2019

Internal Auditors Should Stand on Principles

The Core Principles for the Professional Practice of Internal Auditing drive home what we do as practitioners. Internal Auditors Should Stand on Principles The Core Principles for the

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Internal Auditor Launches 3 New Blogs

The new Your Voices section on InternalAuditor.org will feature a variety of bloggers from the profession and beyond. Internal Auditor Launches 3 New Blogs The new Your Voices section on

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Ia Mag Dec 08, 2025

Storm Signals

Extreme weather risks demand stronger organizational resilience. Storm Signals Rising extreme weather threats and organizations can strengthen resilience strategies. Extreme weather events are

Ia Mag Mar 15, 2020

2020 Pulse of Internal Audit: There's Good News and Bad News

This year's Pulse report contains valuable information for all chief audit executives to consider. 2020 Pulse of Internal Audit: There's Good News and Bad News This year's Pulse report

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Update: Tough Years Ahead

Digital

A global forecast sees an array of intense challenges. Update: Tough Years Ahead A global forecast sees an array of intense challenges. A global forecast sees an array of intense challenges.

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Ia Mag Apr 27, 2021

Health and Safety in Today's Audit Plan

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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Illuminating the Black Experience in Internal Auditing

The stories of Black internal auditors shed light on the unique career challenges they face and the need for a more inclusive workplace. Illuminating the Black Experience in Internal Auditing

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The Journey to Net-zero Emissions

Organizations may not have all of the answers on how to address climate risk, but they do understand that transformation is needed. The Journey to Net-zero Emissions Organizations may not have

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Editor's Note: The Accelerated Need for Ethics

Internal audit can play a significant role in helping their organization's look holistically at their data use practices. Editor's Note: The Accelerated Need for Ethics Internal audit can

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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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COVID-19 and Indoor Air Quality Risk

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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A Safe Return

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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Update: The IIA Updates Three Lines Model

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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Update: Recovery Through Digitization

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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10 Questions on Culture

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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Auditing Knowledge Management

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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The Responsible Organization

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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Auditing Culture: Familiar Techniques