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Tools

​Internal audit can provide boards with objective and reliable KPIs to support decision making. Generating and Bringing Accurate Information to the Board ​Learn how internal audit can design

​Discourages accounting associations from developing standards parallel to the International Standards for the Professional Practice of Internal Auditing. ICAI: Standards for Internal Audit ​

Expresses support for S.379. United States Senate: Support for S.379 ​Expresses support for S.379 to allow 529 plan beneficiaries to use funds for postsecondary credentials. ​Expresses support for

Global Knowledge Brief

First of 3-part GKB series on GRC GRC Part 1: Rethinking Risk Appetite from a Non-financial Perspective Part 1 of the GRC series looks at risk appetite evolution. GRC Part 1 Rethinking Risk

Global Knowledge Brief

​Insight into internal audit's role in today's supply chain. Internal Audit in a Post-COVID World: Part 2: Supply Chain ​Internal audit can learn from the global supply chain crisis and prepare

​Suggests that Monitoring Group concerns can be addressed with more tempered changes. ​The Monitoring Group: Strengthening the Governance and Oversight of the International Audit-Related

​Commends WGVBS efforts. WGVBS: Risk-Assessment Framework for SAIs to Incorporate Relevant SDGs-Related Programs in their Annual Audit Plans Commends WGVBS efforts. Encourages consideration of

Expresses general support for consultation report. IOSCO: Good Practices for Audit Committees in Supporting Audit Quality.​ ​Expresses general support for consultation report. Provides itemized

​Expresses concerns with IESBA's efforts ​IESBA: Professional Skepticism - Meeting Public Expectations ​Expresses concerns with IESBA's efforts. Encourages several considerations. ​Expresses

Global Knowledge Brief

This GKB explores cybersecurity staffing. Cybersecurity Part I: Staffing and Development for the Next Generation This GKB looks at internal audit challenges for cybersecurity staffing and

Blogs

Sometimes test results aren't what they seem. Building a Better Auditor: Questioning Test Results When it comes to testing, internal auditors not thinking critically might miss certain red

Blogs

The Pulse shows budgets and travel rebounding. On the Frontlines: Internal Auditing is Back The 2023 North American Pulse report shows the profession broadening its consideration of risks. The

Blogs

Tips on using ChatGPT for Internal Audit. On the Frontlines: AI in 'IA' Alex Rusate and ChatGPT explain the many ways AI and internal audit can team up. There are multiple ways internal auditors

Blogs

Tips on being a hero with the board. On the Frontlines: Labyrinth Threads in Board Dynamics To avoid unnecessary tragedy, it's best to learn how to engage with the board. While board directors

Blogs

Combining these functions is not necessarily easy. On the Frontlines: Should Compliance Report to Internal Audit? There's a lot at stake when considering merging the internal audit and

​Internal auditors must be drivers in promoting ESG practices in their organizations. ​Internal auditors must be drivers in promoting environmental, social, and governance practices in their

​A simulation model can give internal audit a predictive tool for evaluating and communicating about the organization's risks. On the Frontlines: Increasing Internal Audit's Influence With

​Being approachable and helpful can show that internal auditors are looking out for their clients' well-being. ​On the Frontlines: Implementing Positive Auditing ​Being approachable and helpful

​​Professional certifications and certificates each are important for an internal auditor's career, but there are fundamental differences between them. ​Building a Better Auditor: Certificates

​Are you in the right job, position, organization, or profession? Answer Me These Questions Three ​Are you in the right job, position, organization, or profession? I've mentored more than a couple

​​A recent survey shows that organizational leaders are forgetting the importance of the employees. ​Oh Yeah, Employees Are Important, Too ​​A recent survey shows that organizational leaders are

​The internal audit function must be positioned where it is most advantageous to enhancing true independence. I Still Believe Internal Audit Shouldn't Report to the CFO ​The internal audit

​​The Commission has created a task force to monitor how organizations report their climate- and ESG-related disclosures to investors. ​U.S. SEC: Environmental, Social, and Governance Risks Better

​​How to approach the situation when an audit manager changes your findings. On the Frontlines: When an Audit Leader Changes Your Findings ​What do you do when an audit leader changes your

A reminder not to let the pendulum swing too far. Remember the 98 Account ​Sometimes looking back into the past will give you ideas for the future. A reminder not to let the pendulum swing