edited to add prices
One of the most popular ways to accomplish IP audio is to get a relatively cheap PoE IP camera with a line or mic level input and then add an external microphone. This is because most camera's integrated microphones are garbage. If your camera has in internal cooling fan, that's the only thing your internal mic will hear once it kicks on. Also, most often, the area where your camera is mounted may be far away from the audio source that you're interested in monitoring/capturing. External microphones add the benefit of higher audio quality and you can place the microphone in an area that makes the most sense for your install.
If your camera takes a line-level audio input,
ETS manufactures a PoE interface Box (SMEA-1, costs like $40-$50) that goes in-line with the
Cat5 running to your camera. It borrows a bit of power and uses it to power a line-level/preamplified microphone. They also make a ton of
line-level surveillance microphones for both interior and exterior use.
If your camera takes a mic-level audio input, they also manufacture a large variety of
mic-level microphones with a 3.5mm jack. These will simply just plug in directly to the camera's mic-level input (either 3.5mm, terminal block, or flying lead). I believe you can special order their mic level mics with cable lengths up to 25 feet. The good thing about ETS products is you can often customize your products to your set-up. I had a customer who needed an audio interface that didn't exist, and they actually created a product for their unique installation.
I've been in the audio surveillance industry for years, and I can count on 1 hand how many times I've been inquired about IP microphones (IP speakers are a different story), so there doesn't seem to be much demand. Louroe makes an IP microphone, but they're going out of business from what I've heard. Also, according to a customer of mine, he described their IP microphone as "hot garbage" with a "buggy interface."