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April 2020 Issue

Features

Cover Story: The Responsible Organization
As investors focus on ESG reporting, there is opportunity for internal auditors to get involved and provide assurance.

An RPA Road Test
Internal auditors at a freight transportation company take robotic process automation for a test drive.

Audit With Acumen
Internal 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 Culture
Several audit committee FAQs can help guide practitioners when assessing culture.

Auditing Knowledge Management
Knowledge assets' increased value and contribution to business objectives obliges internal auditors to focus on how they're safeguarded.

Departments

Editor’s Note: The Responsible Internal Auditor
As Internal Auditor's nominations for Emerging Leaders open, Editor in Chief Anne Millage asks, "Who stands out?"

Update: The Pressure of Pandemics
During an outbreak, internal audit should focus on stronger controls, says Business Continuity Institute President Moh Heng Goh.

Back to Basics: Breaking Down the Fraud Policy
Internal auditors need to be involved in, and understand, the organization's fraud detection and prevention efforts.

ITAudit: Benford’s Law in a Big Data World
Applying the mathematical digital analysis tool to large data sets can help auditors detect fraud and other problems.

Risk Watch: A Rational Mindset
Risks, like snakes, are often viewed as threats, despite their potential benefits.

Fraud Findings: The Double Dipper
An 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 By
Practitioners 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 Loyalties
Internal audit independence can suffer when board directors' priorities are split in two.

April 2020 Issue

Digital Edition

​The digital edition of Internal Auditor is a fully replicated version of the magazine, allowing you to view entire issues and flip through each page — just like the print edition. You’ll find a variety of navigation tools to browse articles, as well as bonus video content paired with select feature articles.

Read the Digital Edition.

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