Vol. 74 Nbr. 3, June 2017

Index

• Courage under fire.
• ROI of resources.
• Terrorism and geopolitical risk: violence and political uncertainty threaten business interests internationally.
• Improving global security measures: banks now must self-attest to new SWIFT cybersecurity standards.
• Leaders set wrong ethical tone: lack of executive action influencing attitudes toward corruption.
• Devices raise legal woes: the proliferation of personal activity increases discoverable data on networks.
• The culture impact: tone at the top and visible support from management are crucial in shaping the organization's ethical values, says Pilar Caballero, chief compliance officer at Ryder Systems.
• Key stakeholder surveys: internal auditors should look to get feedback from their most important customers.
• Application control testing: control reviews can help ensure critical software applications function effectively and securely.
• The risk in the control environment: Auditors need to think beyond check boxes to provide assurance that control processes are addressing risks.
• The "free trial" scam: Data analytics uncovers a sales force fraud using prepaid credit cards to boost commissions.
• Public sector auditors can face intimidation, isolation, retaliation, suspension--even termination--just for doing their job.
• How to Audit Culture: culture audits can help practitioners gain insight into the causes of poor organizational behavior.
• A smarter approach to thira-party risk: adopting a focused, collaborative strategy can help improve management of outsourced service providers.
• The innovative internal Auditor: as businesses strive to find opportunities in a world driven by technological transformation, internal auditors need to continually innovate to stay ahead of the game, says Shannon Urban, 2017-2018 chairman of the IIA's North American Board.
• The Dynamics of Interpersonal Behavior: To be successful, auditors need to cultivate their soft skills just as much as their technical abilities.
• Opportunity from disruption: adopting six traits can enable internal audit functions to become more agile in the face of change.
• Navigating privacy in a sea of change: new data protection regulations require thoughtful analysis and incorporation into the organization's governance model.
• No more excuses: to move the profession forward, internal auditors must overcome their resistance to change.
• Speaking out: courage is a prerequisite for a job that requires reporting executive misconduct.
• IIA Calendar.
• Internal audit as police: perhaps it's time to embrace our image as corporate protectors rather than fighting against it.