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Articles

Ia Mag Dec 19, 2025

Online Exclusive: Topical Requirements Raise the Standard

Articles

Topical Requirements aid public sector audits. Online Exclusive: Topical Requirements Raise the Standard New baseline requirements can bring risk-based discipline to public sector audits. New

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Ia Mag

COVID-19 and Indoor Air Quality Risk

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Ia Mag

The More You Say

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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

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Ia Mag

10 Questions About the New Three Lines Model

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IIA Global Board Chair Jenitha John discusses The Institute’s journey to build a model for the 21st century. 10 Questions About the New Three Lines Model IIA Global Board Chair Jenitha John

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Ia Mag

The Value in the Business Ecosystem

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Internal audits must delve into the risks posed by the organization’s ever-expanding chain of third, fourth, and fifth parties. The Value in the Business Ecosystem Internal audits must delve into

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Ia Mag

A Study in Risk Tolerance

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The Canada Revenue Agency is benefiting from its pilot of a tool to measure risk exposure versus tolerance. A Study in Risk Tolerance The Canada Revenue Agency is benefiting from its pilot of a

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Ia Mag

A Plan for Regulatory Change

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A top-down assessment model can help internal auditors keep tabs on regulations and ensure the organization is prepared for what lies ahead. A Plan for Regulatory Change A top-down assessment

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