All IIA articles
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SurveySurvey: Your take on the IIA’s Three Lines of Defense
The IIA’s revised Three Lines of Defense Model strives to enjoy more flexibility between the lines. Compliance Week and Workiva would like to hear from you regarding whether the updated version lives up to expectations or poses challenges.
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Article
Analysis: Comparing the IIA’s new ‘Three Lines Model’ to the old one
The biggest improvement in the IIA’s new “Three Lines Model” of risk management is it allows for greater flexibility between “lines” and is less likely to be interpreted so literally.
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Article
IIA CEO Chambers to step down
The Institute of Internal Auditors announced longtime President and Chief Executive Officer Richard Chambers plans to step down at the end of March.
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Article
Nailed It or Failed It? Disney sends anti-hate message to Facebook
In this week’s “Nailed It or Failed It?”, Disney gets kudos for throwing its weight behind the #StopHateForProfit protest, while PG E earns criticism after being found responsible for yet another California wildfire.
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Article
IIA’s ‘Three Lines of Defense’ updated to stress collaboration
The Institute of Internal Auditors’ updated “Three Lines Model” ditches the focus on defense of its predecessor to encourage more effective collaboration between key players within an organization.
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Article
Internal 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. ...
