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Illuminating the Black Experience in Internal Auditing

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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

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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

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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?

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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

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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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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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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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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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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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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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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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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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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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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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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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Social Media Governance

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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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A Limited View

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Misconceptions about internal audit’s role and capabilities prevent boards from appreciating the full value of the profession. A Limited View Misconceptions about internal audit’s role and

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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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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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Wrangling the Internet of Things

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Connected devices are everywhere in businesses and expanding rapidly, so auditors will have to scramble to ensure they are under control. Wrangling the Internet of Things Connected devices are

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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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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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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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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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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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