• Fraud Findings by Art Stewart
    Laundering Money Online 

    Federal agencies are prosecuting Costa Rica-based digital currency firm Liberty Reserve, claiming the firm ran a US $6 billion money laundering scheme. Art Stewart shares ways internal auditors can help combat online fraud schemes.

  • Ask the Experts by Michael Marinaccio
    Ask the Experts
    Nuclear Plant Audit Gone Awry

    An audit manager investigating alleged employee wrongdoing begins to suspect a much larger scheme, involving executive-level impropriety, may be afoot.

  • Blog by Norman Marks
    Will the Updated COSO Internal Control Framework Create Problems for the External Auditors?

    Should external auditors be required to obtain positive evidence that an organization's corporate culture and integrity are appropriate?

  • News 
    COSO Names New Chairman

    The Committee of Sponsoring Organizations of the Treadway Commission (COSO) — an organization providing thought leadership and guidance on internal control, enterprise risk management, and fraud deterrence — has named Robert B. Hirth Jr. as its new Chairman for a three-year term effective today.

  • Feature by Carolyn Devine Saint
    Saint_Hard Things Thumb
    We Can Do Hard Things

    The new chair of The IIA’s North American Board shares current goals for U.S., Canadian, and Caribbean operations and her thoughts on moving the profession forward.

  • Blog by Mike Jacka
    And the March of the Bayonets Continues

    Despite much progress, some internal audit departments still see their role as finding and correcting their organization's faults.

  • EXTENDED UPDATE Q&A
    Updated COSO Framework Clarifies, Broadens Application

    Larry Rittenberg, former COSO chair and author of a new book on the 2013 Internal Control–Integrated Framework, weighs in on the updates.

  • ITAudit  by Albert Holzinger
    ITAudit-thumbnail
    Guidance Explores Appropriate Use of Data Sampling

    An IIA practice advisory says effective sampling procedures will increase the coverage, focus, and efficiency of audits and allow the auditor to provide reliable assurance on business processes that impact the organization’s achievement of its objectives.

The Blogs