Ia Mag Feb 05, 2024

Blogs

Curiosity fuels Melissa Polak's audit journey. IAm Melissa Polak Melissa Polak's innate curiosity is proving invaluable in her work in the cannabis industry. Melissa Polak transitioned from

Ia Mag Apr 08, 2024

Blogs

Be sure your efforts correspond with risks. Building a Better Auditor: Be Lazier Auditing too much or too often can lead to diminishing returns. Being the good kind of lazy doesn't compromise

Ia Mag

Mind of Jacka

Audit reports must prioritize information over auditors. Mind of Jacka: Look At Us! You are not the focus of your reports. You are not the focus of your reports. Mike Jacka, CIA, CPA, CPCU, CLU

Ia Mag Nov 15, 2024

Blogs

Strengthening cooperation among the three lines. Building a Better Auditor: Encouraging Collaboration Among Clients When action plans require collaboration across the organization, internal audit

Ia Mag Jan 21, 2025

Blogs

Incorporating lessons learned in audit plans. On the Frontlines: The Past Informs the Future Internal auditors can incorporate lessons learned into annual audit planning. Internal auditors can

Ia Mag Apr 15, 2025

Blogs

Is the traditional audit approach becoming obsolete? On the Frontlines: The End of Risk-based Auditing? Retrospective risk assessments are akin to driving while looking in the rearview mirror.

Ia Mag Sep 22, 2025

Blogs

The right documentation is relevant, reliable, sufficient. Building a Better Auditor: The Documentation Goldilocks Zone Having the right balance of documentation boils down to three words:

Ia Mag Oct 30, 2025

Blogs

Geopolitical risk is cyclical; technology is constant. Voice of the CEO: Making Sense of Rising Risks Geopolitical and macroeconomic uncertainty see the largest jump in risk levels globally.

Ia Mag Nov 12, 2025

Blogs

Internal audit helps keep organizations healthy. On the Frontlines: Audit’s Role as ‘Immune System’ Internal audit can be compared to the strategic immune system of business. Internal audit can

Ia Mag Apr 14, 2026

Blogs

As AI adoption grows, internal auditors must challenge LLM use, ensuring quality, protecting data, and maintaining critical thinking and professional judgment. AI Common Sense As organizations

Ia Mag Apr 17, 2026

Blogs

The IIA President and CEO Anthony Pugliese reflects on five years of leadership and the progress shaping the global internal audit profession. Reflecting on Five Years of Leadership In this blog,

Ia Mag Apr 02, 2026

Blogs

2026 Pulse data shows internal audit teams facing budget and staffing cuts, highlighting the need for strategic alignment, agility, and value delivery. Voice of the CEO: What to Learn From the

Ia Mag Apr 06, 2026

Blogs

In the public sector, recurrent audit findings often stem from cultural and behavioral factors that push teams to bypass controls under pressure. Culture Problems Behind Recurrent Findings

Ia Mag Aug 06, 2024

Blogs

SMART corrective action plans get done. On the Frontlines: Are Your Corrective Action Plans SMART? Following a SMART model for corrective action plans ensures they aren't ignored. Ensuring

Ia Mag Aug 29, 2023

Blogs

An EQA reveals both strengths and weaknesses. Building a Better Auditor: Benefits of an EQA An EQA provides teams with an external perspective on the effectiveness of their methods. John Hills of

Ia Mag Aug 01, 2023

Blogs

Why have an internal audit strategic plan? Building a Better Auditor: Why Internal Audit Needs a Strategic Plan Without a strategic plan, internal audit risks becoming irrelevant. Noora Al Marri

Ia Mag May 09, 2023

Blogs

May is Internal Audit Awareness Month. Building a Better Auditor: The Right Hand of Management Use this month to help spread the word on the value of internal audit. During the month of May and

Ia Mag Feb 06, 2023

Blogs

Sometimes test results aren't what they seem. Building a Better Auditor: Questioning Test Results When it comes to testing, internal auditors not thinking critically might miss certain red

Ia Mag Mar 09, 2023

Blogs

Using reports to prompt clients is backward. Mind of Jacka: Prompt Versus Remind Advice that the report is meant to prompt action is misleading, Jacka writes. The report serves to memorialize,

Ia Mag Apr 06, 2023

Blogs

The act of writing helps focus ideas. Mind of Jacka: The Words We Write In writing reports, we gain deeper insights and realizations as we put down the words. We really can’t know what we’re

Ia Mag Dec 22, 2022

Blogs

Auditors take on Santa and the elves. Mind of Jacka: An Audit of the North Pole What happens when auditors pay a visit to Santa Enterprises? Auditors take on Santa and the elves. Mike Jacka, CIA,

Ia Mag Dec 14, 2022

Blogs

It's Important to know when to listen. Mind of Jacka: The Spaces Between Understanding when to stop talking or stop writing is a skill that takes practice. What we don't do is as important

Ia Mag Nov 15, 2022

Blogs

How to audit word-of-mouth wrongdoing. On the Frontlines: Auditing Without Evidence in Ethics Cases ​A lack of direct, written evidence should not be an obstacle for auditors. Even when wrongdoing

Ia Mag Nov 30, 2022

Blogs

​Thoughts on assessing organizational mental health programs. Mind of Jacka: Perception is a Mental Game ​Internal audit demonstrates value by expanding into bigger risks: operations, cyber —

Ia Mag Dec 07, 2022

Blogs

Short observation doesn't render the full picture. Mind of Jacka: Everything There Is to Know ​Whether traveling or auditing, what we observe as 'tourists' has its limitations. How long