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Allocating Resources Tool

After establishing the engagement objectives and scope, internal auditors must determine the availability of appropriate and sufficient resources to achieve the engagement’s objectives, as

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Audit Plan
Entry Level
North America
English

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Ia Mag Sep 02, 2021

A New Runway

Having the courage to make a job change can bring growth and insight for internal auditors. A New Runway Having the courage to make a job change can bring growth and insight for internal

Audit Practice
Audit Plan
Talent Management
Mid-Level
Entry Level
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Online Exclusives

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Ia Mag

Site Audits in the COVID-19 New Normal

Online Exclusives

Environmental, health and safety, and sustainability auditors are finding new ways to adapt to restrictions on travel and site visits. Site Audits in the COVID-19 New Normal Environmental,

Industry
Stakeholder - Board, C-suite, Audit Committee
CAE
Strategy
Audit Plan
Environmental, Social, and Corporate Governance (ESG)
Online Exclusives
Global Regions
English

Ia Mag

4 Tips to Sharpen Your Internal Audit Skill Set

To meet the needs of their organizations and stakeholders, today’s internal auditors must possess a strong understanding of the profession’s key priorities and risks. 4 Tips to Sharpen Your

Audit Practice
Audit Plan
Articles

Ia Mag Jun 30, 2021

On the Frontlines: Internal Audit’s Role in ESG

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

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Associate
Certified
Executive
Global
Professional
Audit Plan
Leadership
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CAE
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Ia Mag Oct 15, 2019

6 Myths of Business Ethics

Internal auditors should examine several “tacit truths” that often hinder organizational ethics. 6 Myths of Business Ethics Internal auditors should examine several “tacit truths” that often

Audit Practice
Audit Plan
Articles

Ia Mag Dec 22, 2020

Auditing Culture: Conducting an Entitywide Survey

Internal auditors can gain valuable insight on culture by developing an employee survey, administering it, and analyzing the results. Auditing Culture: Conducting an Entitywide Survey Internal

Audit Practice
Audit Plan
Articles
Construction
Applied knowledge
Global Regions
English

Tone at the Top

The Board’s Role in an Evolving Internal Audit Plan

Tone at the Top

Directors must oversee a flexible and evolving internal audit plan. The Board’s Role in an Evolving Internal Audit Plan Audit plans must be updated to reflect more frequent risk assessments.

Industry
Tone at the Top
Audit Plan
Stakeholder - Board, C-suite, Audit Committee

Digital

Ia Mag

A Question of Audit Prerogatives

Digital

What happens when the chief audit executive and audit committee disagree over what internal audit should do? A Question of Audit Prerogatives What happens when the chief audit executive and

Audit Practice
Digital
Audit Plan

Engagement Planning: Establishing Objectives and Scope

Contains the engagement planning steps necessary to fulfill Standard 2200 – Engagement Planning through Standard 2220 – Engagement Scope and related assurance (.A) and consulting (.C)

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Audit Plan
Global Regions

Ia Mag Feb 16, 2021

Building a Better Auditor: Internal Audit and Relevance

The past year has forced internal audit functions to adapt to unprecedented changes, but they must look within to remain relevant in the future. Building a Better Auditor: Internal Audit and

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CAE
Stakeholder - Board, C-suite, Audit Committee
Audit Plan
Strategy
Blogs
Global Regions
English

Establish Objectives & Scope

This tool supports the implementation of Standard 2210 – Engagement Objectives and 2220 – Engagement Scope. Establish Objectives & Scope This tool supports the implementation of Standard 2210

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CAE
Entry Level
Mid-Level
Tools
Audit Plan
North America

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Ia Mag Jan 19, 2021

Managing Audit Programs in Highly Regulated Areas

Internal auditors can help ensure their organizations address regulatory changes and risks. Managing Audit Programs in Highly Regulated Areas Internal auditors can help ensure their

Industry
CAE
Stakeholder - Board, C-suite, Audit Committee
Compliance
Internal Control
Audit Plan
Strategy
Articles
Global Regions
English

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Ia Mag Feb 22, 2021

Diversity Champions

Internal audit should be a leader in diversity, equity, and inclusion efforts to mitigate culture risk. Diversity Champions Internal audit should be a leader in diversity, equity, and inclusion

Industry
CAE
Stakeholder - Board, C-suite, Audit Committee
Culture
Talent Management
Ethics
Audit Plan
Articles
Global Regions
English

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Ia Mag May 06, 2021

The Efficient Audit Function

By measuring its efficiency, internal audit can make improvements that drive greater impact for the organization. The Efficient Audit Function By measuring its efficiency, internal audit can

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CAE
Stakeholder - Board, C-suite, Audit Committee
Audit Plan
Articles
Global Regions
English

Ia Mag May 27, 2020

Assessing Risk in a Post-pandemic World

Internal audit must recalibrate its risk alignment to respond to a dramatically changed risk environment. Assessing Risk in a Post-pandemic World Internal audit must recalibrate its risk

Articles
Audit Plan

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Ia Mag Mar 11, 2021

Are Audit Committees at the Bursting Point?

Given the plethora of new risks, it may be time for boards to consider workload. Are Audit Committees at the Bursting Point? Given the plethora of new risks, it may be time for boards to

Industry
CAE
Stakeholder - Board, C-suite, Audit Committee
Audit Committee
Articles
Audit Plan
Global Regions
English

Ia Mag Oct 13, 2020

A Safe Return

Organizations are working to ensure a smooth transition back to the workplace. A Safe Return Organizations are working to ensure a smooth transition back to the workplace. Organizations are

Articles
Audit Plan

2010 – Planning

Discusses establishing a risk-based plan to determine internal audit priorities. 2010 – Planning Discusses establishing a risk-based plan to determine internal audit priorities. Addresses

Audience
Recommended
Audit Plan
Mid-Level
Global Regions

Conduct: Audit Considerations

Reviews the Conduct Risk Management Framework Conduct: Audit Considerations Supports a Conduct audit's engagement execution, particularly in financial services organizations. This

Tools
Audit Plan
Financial Services
Mid-Level
North America
English

Ia Mag Mar 15, 2021

2021 Pulse of Internal Audit: We Are All in the Same Storm, But Not the Same Boat

This year's Pulse report describes the numerous ways the pandemic has affected internal audit budgets, staffing, risk assessments, and audit plans. 2021 Pulse of Internal Audit: We Are All in

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Stakeholder - Board, C-suite, Audit Committee
CAE
Audit Plan
Blogs
Global Regions
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Components of Audit Findings