March 2026

theiia.org · Curated 5 months ago

Internal Audit Grapples with AI-Enabled Fraud: High Awareness, Low Preparedness

A new report from The IIA and AuditBoard reveals that while internal audit leaders are highly aware of the growing threat of AI-enabled fraud, only 40% feel adequately prepared to detect or respond to it. The survey of over 370 North American internal audit leaders highlights a critical 'readiness gap' and the urgent need for enhanced skills, technology, and collaboration to combat evolving AI-powered threats.

IIA & Standards · Global Read more

theiia.org · Curated 5 months ago

IIA Expands Global Reach with New National Institutes in Pakistan and Uzbekistan

The Institute of Internal Auditors (IIA) has welcomed Pakistan and Uzbekistan as its newest National Institutes, expanding its global federation to 121 countries. This move aims to strengthen international collaboration, provide local support for internal auditors, and advance the profession worldwide through training, professional development, and globally recognized certifications like the CIA.

IIA & Standards · Global Read more

theiia.org · Curated 5 months ago

North American Pulse of Internal Audit: Benchmarking for Audit Leaders

The North American Pulse of Internal Audit provides essential benchmarking data for internal audit leaders, covering budgets, staffing, and audit plans. The latest 2025 report emphasizes aligning internal audit with organizational strategy and highlights key trends in technology implementation. This resource helps audit functions compare their operations and plan future activities effectively.

IIA & Standards · North America Read more

February 2026

prnewswire.com · Curated 5 months ago

COSO Publishes Practical Roadmap for Managing Generative AI Risks and Controls

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released a new publication, "Achieving Effective Internal Control Over Generative AI (GenAI)," providing a COSO-aligned approach to managing the risks and opportunities of GenAI. This guidance translates COSO's Internal Control–Integrated Framework (ICIF) into practical, audit-ready controls specifically for GenAI, addressing the rapid adoption of these technologies in organizations. It aims to help professionals responsible for AI deployment and oversight ensure responsible implementation and robust internal controls.

IIA & Standards · Global Read more

iia.mydigitalpublication.com · Curated 5 months ago

Casting a Wider Net: Expanding Internal Audit's Scope

This article from Internal Auditor magazine discusses the evolving role of internal audit, emphasizing the need for a broader perspective beyond traditional financial controls. It suggests that internal auditors should expand their focus to include emerging risks and strategic objectives to provide more comprehensive value to their organizations.

IIA & Standards · Global Read more

normanmarks.wordpress.com · Curated 5 months ago

Critiquing the IIA's Guidance on Communicating Audit Results

Norman Marks reviews the IIA's new Global Practice Guide on Communicating Results of Internal Audit Services, highlighting both its strengths and weaknesses. He praises the emphasis on understanding stakeholder needs but criticizes the guide's adherence to a non-risk-based approach for audit opinions, advocating instead for conclusions focused on the effectiveness of controls over significant risks to enterprise objectives. Marks provides actionable recommendations for internal audit practitioners to improve their communication strategies, emphasizing clarity, timeliness, and a strong risk-based perspective.

IIA & Standards · Global Read more

October 2025

iia.mydigitalpublication.com · Curated Oct 8, 2025

Internal Auditor Magazine

Find the current and past digital issues of the IIA's Internal Auditor magazine.

IIA & Standards · Global Read more

August 2025

normanmarks.wordpress.com · Curated Aug 17, 2025

Are the profession and the IIA at a crisis point?

The article critiques the internal audit profession’s traditional, compliance-focused approach and calls for a transformation toward more innovative, technology-driven, and advisory roles. It emphasizes that internal auditors must evolve from process enforcers to strategic partners who support organizational success and manage emerging risks.

IIA & Standards · Global Read more

deloitte.com · Curated Aug 16, 2025

Implementation of New Global Internal Audit Standards

The new IIA Standards, in effect since January 9, 2025, are driving organizations to update charters, methodologies, and training plans, redefining audit strategy and preparing for enhanced rigor and strategic alignment.

IIA & Standards · Global Read more

theiia.org · Curated Aug 16, 2025

Appointment of New IIA Global Board Chair - Subscription Needed

Stefano Comotti, CIA, CRMA, was named the IIA’s Global Board Chair for the 2025-2026 term, signaling leadership transition at the world’s preeminent internal audit organization.

IIA & Standards · Global Read more