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Blogs

​Speaking truth to power can be challenging. On the Frontlines: Navigating Awkward Audit Findings in the Public Sector ​An experienced public sector auditor advises on how to handle pushback on

Help report on ESG risks and initiatives. Is ESG the Next Sarbanes-Oxley? Internal audit needs to be ready to help organizations report on their ESG risks and initiatives. Internal audit needs to

Recommended

While chief audit executives in public sector organizations may choose to use the general model internal audit charter available from The IIA, this version has been modified to contain elements

Industry Knowledge Brief

​​In Armenia, by the end of 2018, the number of internal auditors working in the public sector was 290 — more than in the country's private sector. Challenges in Public Sector Internal

All Things Internal Audit

Discussion on the 2024 Global Internal Audit Standards, focusing on public sector implications. All Things Internal Audit: Public Sector Considerations for New IIA Standards In this episode,

Videos

Harold Silverman, Managing Director of Professional Practices, welcomes Pamela Stroebel Powers, The IIA's new Director of Professional Practices for the Public Sector. Pamela shares some of

Global Perspectives and Insights

Prepare for the tsunami of data that will be created by 5G technology. 5G and the 4th Industrial Revolution Part I ​​Internal auditors should prepare themselves and their organizations for the

Global Perspectives and Insights

Help organizations understand and harness the power of disruption. Internal Audit in the Age of Disruption ​Internal audit must take steps to become a key asset in helping organizations

Learn how the Three Lines Model clarifies and explains how key organizational roles work together to facilitate strong governance and risk management in successful organizations. The Three Lines

Industry Knowledge Brief

​Discusses the implementation of real-time performance auditing in the public sector. Real-time Auditing Discusses the implementation of real-time performance auditing in the public sector.

Industry Knowledge Brief

​​Highlights regulatory changes that internal audit should watch. Compliance Issues to Watch in 2020 ​Highlights regulatory changes that internal audit should watch. Identifies the role of

Industry Knowledge Brief

​Discusses best practices for auditing public sector internal audit functions. The Oregon success story ​Discusses best practices for auditing public sector internal audit functions. Highlights

​​The U.S. Federal Reserve System's guidance on internal audit and its outsourcing is often used as a baseline by bank inspectors. Comparing SR 13-1 to IIA Standards Discusses how the Federal

Industry Knowledge Brief

​Explores using technology to uncover fraud in benefits assistance programs. Benefits Fraud Uncovered ​​Explores using technology to uncover fraud in benefits assistance programs. Includes

Global Perspectives and Insights

Outlines essential governance elements and implementing The Three Lines Model. The Three Lines Model – An Important Tool for the Success of Every Organization ​Outlines essential governance

Global Perspectives and Insights

Preparing for the tsunami of data that will be created by 5G technology. 5G and the 4th Industrial Revolution: Part II ​ Internal auditors should prepare themselves and their organizations for

Online Exclusives

State and local governments pursue AI regulations. Online Exclusive: On Their Own With AI In the absence of federal laws on artificial intelligence, state and local governments are filling the

​This is a joint paper by The IIA and INTOSAI. Applying the Three Lines Model in the Public Sector ​This release shows the alignment of governance structures in the public sector to The IIA’s

​Public sector audit could soon intersect with this market. Cannabis: Risks and Opportunities in a Budding Industry ​With rapid changes around cannabis legalization, public sector auditors could

Collects public sector information about both established and emerging issues that are important to the profession. 2018 Pulse of Internal Audit Public Sector Focus ​​Pulse collects information

​​Investigates climate change initiatives at the national and international levels. Climate Action Through Government Agreements and Alliances ​​Investigates climate change initiatives at

​Describes critical thinking. Includes an approach for embedding critical thinking into internal audit processes. ​​ Critical Thinking ​​​Describes critical thinking. Includes an approach for

Learn about specific ways the Three Lines Model can be applied in the public sector. Applying the Three Lines Model in the Public Sector Learn about specific ways the Three Lines Model can be

​Learn approaches for establishing and maintaining an ERM program, and where management and internal audit can collaborate Internal Audit's Role in Enterprise Risk Management Learn approaches

​Vendor management is an ongoing partnership. The Risk Lurking in the Background: Vendor Management ​What was once a transactional relationship with a supplier is now often an ongoing