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Research

Anti-Fraud Collaboration Fraud and Emerging Tech Report written by The IIA's David Petrisky. The IIA is a member of the Anti-Fraud Collaboration. Fraud and Emerging Tech: Identity and

Pulse Check

Newest Pulse Check infographic Pulse Check #2: Hiring This issue of Pulse Check focuses on hiring. Pulse Check features survey responses from fellow CAEs and highlights best practices and

Articles

AI technology is not slowing down, and neither is the adoption rates in internal audit. In 2024, it’s critical to know where your internal audit department stands on AI usage compared to your

Articles

AI Usage Between 2023 and 2024. Pulse Check: Internal Audit AI Usage 2023-2024 See How Internal Audit AI Usage Grew Between 2023 and 2024. Pulse Check: Internal Audit AI Usage 2023-2024 This

Position Papers

A legal, regulatory, and policy framework for the internal audit profession, this paper offers a comprehensive framework for national institutes to advocate for internal audit within their

Insights to Quality

External and independent assessors who perform quality assessments encounter many different internal audit activities. Common Observations During an External Quality Assessment (EQA) External and

Webinar

Learn about artificial intelligence (AI) fundamentals, benefits, risks, and trends. Decoding AI: Public sector internal audit insights Learn about artificial intelligence (AI) fundamentals,

Webinar

June 11, 2025 | 12:00 p.m.-1:00 p.m. ET Achieving Internal Audit Excellence June 11, 2025 | 12:00 p.m.-1:00 p.m. ET

Recommended

While chief audit executives in public sector organizations may choose to use the general model internal audit charter available from The IIA, this version has been modified to contain elements

This Practice Guide is provided as a service to members of The IIA. IIA members: Please LOGIN to download a FREE copy (PDF). Non-members: Add this item to your shopping cart to purchase a copy

Bookstore

The guide includes practice questions that will help develop knowledge of best practices in the industry, including questions specific to Mandatory Guidance of the IPPF and the Core Principles

​​Internal audit exists to benefit its stakeholders. But who, exactly, are they? ​Internal Audit's 8 Stakeholders ​​Internal audit exists to benefit its stakeholders. But who, exactly, are they?

​​To understand the businesses we audit, we have to understand the theories upon which they are based. ​The Giants Upon Whose Shoulders We Stand ​​To understand the businesses we audit, we have

​What happens when internal audit does a review of Santa Enterprises? ​A Report on the Audit at the North Pole A little holiday cheer, a repost from last year. A complete audit report of the

The only thing internal auditors should be selling is the value they provide. Price Versus Value The only thing internal auditors should be selling is the value they provide. The only thing

Focusing audit work on the future takes extra effort. But, sometimes, small changes can make a big difference.​ A Question That Looks to the Future Focusing audit work on the future takes extra

​Since 2010, many significant events have occurred that have dramatically altered the risk landscape practitioners must navigate. Final Reflections on Internal Audit's Decade of Progress ​Since

​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

​I often encourage internal auditors who seek my advice to be followers in three fundamental areas. ​To Be Good Leaders, Internal Auditors Must Also Follow ​I often encourage internal auditors

​​The ultimate objective of internal audit reporting is not to describe what we found or to make recommendations for improvement — it is to persuade readers to take action. ​Writing an Impactful

​When boards or executives fail to uphold their end of the governance bargain, it makes the work of internal auditing that much harder. ​Internal Audit May Work for the Wrong Individuals — But

​Findings from a recent IIA report point to boards having an unrealistic view of risk management. ​When Boards Are Surprised, Who's at Fault? ​Findings from a recent IIA report point to boards

​Internal audit must have a role in assessing, understanding, and explaining how culture influences good governance. ​Keeping an Eye on Culture Using New IIA Guidance ​Internal audit must have a

Good communication and working with urgency can help internal auditors thrive when unexpected events impede well-made plans.​ Learning From Things Beyond Our Control Good communication and

​​We've come a long way in the last decade, but we have also missed some big, important opportunities. The Top Five Events of the Decade That Should Have Impacted Internal Audit​ ​​We've come