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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

​​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

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

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

​​Done right, corporate governance audits can generate great value for organizations.​ Governance in View ​​Done right, corporate governance audits can generate great value for organizations.​

Numerous standards, frameworks, and risk assessment tools are available to U.S. public sector auditors seeking to provide cybersecurity-related assurance. ​Cybersecurity in the Public Sector

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

​​Auditors shouldn't be afraid to be the "action" by providing advisory services that empower the organization to be better. ​Independence: A Tool, Not a Shield ​​Auditors shouldn't

​Numerous standards, frameworks, and risk assessment tools are available to U.S. public sector auditors seeking to provide cybersecurity-related assurance. ​Cybersecurity in the Public Sector ​

Global Perspectives and Insights

​Global Perspectives and Insights that examines the role of compliance within The IIA's Three Lines Model Global Perspectives and Insights: Three Lines Model and Compliance ​This paper is designed

Articles

The PCAOB'S NOCLAR proposal is raising questions. Boardroom: An Aggressive Action The PCAOB’s NOCLAR proposal raises questions about the external auditor’s role in investor protection. The

All Things Internal Audit

Podcast examines new IIA AI Auditing Framework All Things Internal Audit AI Podcast: Exploring The IIA's Artificial Intelligence Auditing Framework All Things Internal Audit explores the new

All Things Internal Audit

Edith Wong & Brian Wilmot discuss Greenwashing in Internal Auditing. All Things Internal Audit: Unmasking Greenwashing In this episode of All Things Internal Audit Tech, Edith Wong and Brian

All Things Internal Audit

Learn about the challenges internal auditors may face and practical strategies to ensure conformance to The IIA's new Global Internal Audit Standards by Jan. 9, 2025. All Things Internal Audit:

​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

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

​A look at different types of CISO structures. On the Frontlines: The CISO and the Three Lines Model ​Identifying where your CISO fits within the Three Lines Model can help guide your 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

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.

​Any effort to pull the curtain back further is fraught with danger and must be approached cautiously. ​Exposing Internal Audit's Work: Too Much of a Good Thing? ​Any effort to pull the curtain

​​Board members and audit executives weigh in on the best path to ensuring internal audit is heard by corporate directors. ​A Voice in the Boardroom ​​Board members and audit executives weigh in

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

Guidance

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