All IIA articles
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ArticleInternal auditors hear call to innovate, take up technology
The newest intelligence is calling on audit leaders to embrace their new normal—that nothing is normal—and innovate with technology to face it.
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Blog post
Newest IIA study will focus on transformation of internal audit
The newest internal audit will suggest chief audit executives need to focus on developing talent to meet a mandate regarding fast-paced changes in business risks.
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Article
2018’s internal audit agenda: culture, technology, and change
Internal audit plans for the coming year will reflect more consideration of corporate culture and the risks it might pose to the company’s success.
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Blog post
COSO publishes final version of updated ERM framework
COSO has released its newly revised enterprise risk management framework, giving companies a new tool to consider in building out their ERM approaches.
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Blog post
IIA guidance digs into big data risks, opportunities
Big data represents both a growing risk and a growing resource for internal auditors, prompting the IIA to offer new guidance to address it and leverage it.
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Article
Latest internal audit studies suggest path forward for leaders
The latest crop of internal audit studies reveal some promising insights into the trajectory of the profession and strategies to undertake on the path forward.
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Blog post
To combat fraud, check accounting policies, internal controls
In the battle against fraud and restatements, a company’s best allies are strong accounting policies and well-documented internal controls, a new report says.
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Article
Internal auditors get new guidance to protect independence
New standards tell internal auditors to safeguard their independence when asked to perform work other than internal audit—like helping with revenue recognition. Tammy Whitehouse reports.
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Article
3 ways audit committees can rein in corporate culture
After another banking scandal, heads are turning to the audit committee for answers. Tammy Whitehouse reports on how audit committees can fix errant corporate culture.
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Blog post
Profession rolls out more guidance for internal audit
Tammy Whitehouse explores new guidance and intelligence that has emerged recently on how internal audit can raise its game in the face of rising regulatory expectations and market demands.
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Article
Inside the struggle to define, measure, and manage corporate culture
An organization’s culture is an important cornerstone of any compliance effort, but it remains a notoriously slippery thing. Experts at the Compliance Week 2016 conference provided their insights on how to better define culture so it can be adequately managed and measured. Tammy Whitehouse has more.
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Article
To be a great internal auditor, be a great communicator
For internal audit leaders to deliver the most value to their audit committees, they need to develop a suite of skills that are not always stressed as being part of the audit profession. But without great communication and presentation skills to present their findings, auditors can’t be truly great at ...
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Article
Internal audit joins the fight against cyber-threats
As organizations face ever-increasing cyber-security threats, experts are prodding internal auditors to get more involved in at least identifying the risks, even if they aren’t information technology experts. Basic compliance practices can significantly reduce a company’s cyber-exposure, but it needs somebody to drive the effort.
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Blog post
Internal audit intelligence calls for elevated service levels
Image: At a recent Institute of Internal Auditors conference, audit executives heard the early returns from the annual IIA Common Body of Knowledge study that suggest North American audit stakeholders would welcome more help in identifying strategic risks. Brian Christensen, executive vice president at consulting firm Protiviti, which assisted with ...
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Blog post
IIA offers advice on talent management in new report
Image: The Institute of Internal Auditors has issued a white paper to motivate staff auditors to tackle heightened expectations from audit stakeholders. It provides five strategies for performance management tailored to internal audit and promises to help CAEs set goals, retain talent, equip employees, assess performance, and respond to success. ...
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Blog post
Third-party risk is "next frontier" in cyber war, Home Depot IA leader says
Third-party risk represents the “next frontier” in the ongoing cyber war, says Kelly Barrett vice president of internal audit and corporate compliance at Home Depot, where she navigated a cyber breach like it was “a blow to the head” and now tells the story of how the entity faced the ...
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Article
How internal audit can help drive corporate culture
Traditional notions of audit are focused on verifying quantified data, but can audit provide that same benefit in the ether space of business, verifying the presence or absence of intangible characteristics? The internal audit profession is starting to believe it is possible, and its leaders are calling on audit executives ...
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Blog post
Surveys, papers provide plenty of advice for internal auditors
Image: In a survey from KPMG and Forbes of more than 400 CFOs and audit committee members nearly 60 percent said they would welcome help in assessing risks and risk-managing practices, but only 22 percent said they get that from internal audit; 36 percent said they would like to see ...
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Blog post
IIA calls for bold moves in latest "Pulse" report
Internal audit leaders are becoming alarmed with their latest survey results that suggest the internal audit profession is not moving as nimbly as they’d like to address emerging business risks. A report from the Institute of Internal Auditors says 89 percent of organizations polled see prevention and education as the ...
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Blog post
IIA Seeks to Raise Bar on Internal Audit Practices
The Institute of Internal Auditors is proposing a change to its professional practice standards to give internal auditors some new guidance in light of evolving business demands. The IIA says the proposed changes are focused on enhancing existing standards on communications and quality assurance, and creating new standards addressing objectivity ...
