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​Outlines internal audit, board, and audit committee roles in corporate governance. Internal Auditing's Role in Corporate Governance ​Outlines internal audit, board, and audit committee roles

Describes the conditions under which organizational independence is effectively achieved. 1110 – Organizational Independence ​Describes the conditions under which organizational independence is

Research

The third annual American Corporate Governance Index: Grappling with the Fatigue Factor remains the only index that provides insight into how publicly traded U.S. companies perform in key areas

Global Knowledge Brief

The focus on sustainability is driving data governance. Sustainability Part 2: How the Focus on Sustainability Is Driving Data Governance Part 2 of a 3-part series examines how new mandates make

Updated and aligned with the Global Internal Audit Standards. Global Practice Guide: Internal Auditing and Fraud, 3rd Edition This third edition of "Internal Auditing and Fraud" supersedes

Guidance

New guidance aligned with the Global Internal Audit Standards. Global Practice Guide: Coordination and Reliance: Working with Other Assurance Providers This guide and its companion tools support

Executive Knowledge Brief

How CAEs can oversee second-line and internal audit functions. ERM Function Oversight How CAEs can oversee second-line functions while maintaining independence for internal audit

All Things Internal Audit

In this episode, the discussion focuses on attracting new talent to internal audit, making the profession more appealing, and the power of mentorship and community. There is also bonus content.

Tools

Create risk matrices and heat maps. Enterprise and Business Process Risks Helps users identify, assess, manage, and monitor risks at both the enterprise and business process levels. Enterprise

All Things Internal Audit

A breakdown of the key insights from the 2025 North American Pulse of Internal Audit report. 2025 North American Pulse Report This episode explores key insights from the 2025 North American Pulse

All Things Internal Audit

Explore how AI can help connect risk, compliance, and audit activities across the three lines. Beyond the Three Lines: How AI Can Finally Make Combined Assurance Work In this episode, Ashwathama

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

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

​​Internal audit should periodically review the governance structure and related sub-process responsibilities.​​ Model Governance, Where to Begin? ​​Internal audit should periodically review the

Articles

Regulators hold auditors accountable for risk failures. Auditors in the Hot Seat Could internal auditors be fined or face enforcement action for failing to address risks? Could internal auditors

Articles

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

Articles

Competition is heating up for AI investment. Update: The Global AI Race Is On AI, governance frameworks, and data integrity are reshaping organizational oversight and audit practice. A Stanford

Articles

Internal audit strengthens risk insights through collaboration. The Three Lines Intertwined Combined assurance and cross-functional collaboration strengthens risk insights and governance.

Blogs

With incentives, what gets rewarded gets manipulated. On the Frontlines: The Illusion of Efficiency A misalignment of incentives creates a culture where data manipulation is positively reinforced.

Articles

AI-powered combined assurance helps organizations improve coordination, risk visibility, and oversight across the three lines. Better Together This article explores how AI can strengthen combined

Blogs

The shift from external to internal auditing. On the Frontlines: The Audit Implosion Internal audit's move from “poor cousin” of external audit to the forefront of governance. The audit

​Recent headlines regarding two former drug company executives reflect the high stakes associated with control and compliance failures. ​Willful Subversion of Second Line of Defense Can Land You

Practice Guide

This practice guide helps internal auditors ensure that independence and objectivity are not compromised in situations where internal audit may be responsible for second line functions. Practice

Guidance

Updated to align with the Global Internal Audit Standards™ Global Practice Guide: Unique Aspects of Internal Auditing in the Public Sector, 2nd Edition Assists public sector internal auditors who

Advocacy

Embedding ESG and sustainability considerations into the Three Lines Model. Embedding ESG and sustainability considerations into the Three Lines Model Embedding ESG and sustainability