Cover Story: The Responsible OrganizationAs investors focus on ESG reporting, there is opportunity for internal auditors to get involved and provide assurance.
An RPA Road TestInternal auditors at a freight transportation company take robotic process automation for a test drive.
Audit With AcumenInternal audit can incorporate elements of the Balanced Scorecard approach to build its ability to anticipate and meet the organization's needs.
The Value in the Business Ecosystem Internal audits must delve into sometimes unknown risks posed by the organization's ever-expanding chain of third, fourth, and fifth parties.
10 Questions on CultureSeveral audit committee FAQs can help guide practitioners when assessing culture.
Auditing Knowledge ManagementKnowledge assets' increased value and contribution to business objectives obliges internal auditors to focus on how they're safeguarded.
Editor’s Note: The Responsible Internal AuditorAs Internal Auditor's nominations for Emerging Leaders open, Editor in Chief Anne Millage asks, "Who stands out?"
Update: The Pressure of PandemicsDuring an outbreak, internal audit should focus on stronger controls, says Business Continuity Institute President Moh Heng Goh.
Back to Basics: Breaking Down the Fraud PolicyInternal auditors need to be involved in, and understand, the organization's fraud detection and prevention efforts.
ITAudit: Benford’s Law in a Big Data WorldApplying the mathematical digital analysis tool to large data sets can help auditors detect fraud and other problems.
Risk Watch: A Rational MindsetRisks, like snakes, are often viewed as threats, despite their potential benefits.
Fraud Findings: The Double DipperAn employee tip uncovers a multimillion-dollar travel and expense scam.
Board Perspectives: CAMs and the Audit Report: Brace for Impact Internal audit can help assure a smooth approach for critical audit matters.
The Mind of Jacka: Three Rules to Audit ByPractitioners should keep in mind these key recommendations for audit success.
Eye on Business: Cloud Control Cloud computing services are an attractive option, but they come with a multitude of risk and compliance challenges.
In My Opinion: Divided Board LoyaltiesInternal audit independence can suffer when board directors' priorities are split in two.
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