Vol. 74 Nbr. 6, December 2017

Index

• THE ROBOTS ARE COMING... FOR MY FAMILY.
• Breaking it Down.
• Ratings That Work.
• Remove the Emotion.
• Be Forward Looking.
• Jurassic Methods.
• BOARDS NOT SOLD ON DIVERSITY: Despite investor concerns, directors don't see the value of diversity efforts.
• BRIBERY'S EXTENSIVE REACH: Tens of millions pay bribes across much of the Western Hemisphere.
• THE FINANCIAL RISK OF CLIMATE CHANGE: Companies still lag in reporting on corporate responsibility.
• ARE YOU PREPARED? Recent natural disasters and technology failures demonstrate why disaster recovery should be a part of risk assessments, says Consultant Steven Ulmer.
• MAKING CULTURE AN ASSET: The NACD recommends directors heighten their oversight of cultural risks.
• INTERNAL AUDIT'S ROLE IN ANTI-MONEY LAUNDERING: Increasing regulatory scrutiny requires auditors to better assess their organization's AML/CFT processes.
• FUNDAMENTALS OF A CYBERSECURITY PROGRAM: Internal auditors and information security professionals can join forces to prepare the organization for cyber threats.
• TOMORROW'S ERM TODAY: Disruptive technology risks are becoming a critical concern for internal auditors.
• STEALING WELLNESS: Detecting drug diversion fraud within hospitals is a collaborative process.
• audit in an age of intelligent machines: Already in use at many organizations, artificial intelligence is poised to transform the way business operates.
• Risky Relationships: A holistic audit strategy can provide confidence in the performance of third-party partners.
• Beyond the numbers: Auditors can help ensure nonfinancial information is delivered to the stakeholders who need it.
• Agile Performer: Prompted by rapid organizational change, the CAE at a multinational insurance firm adopted a radically different audit model.
• When recommendations go unaddressed: Internal audit needs to understand why recommendations aren't implemented to work toward a resulution.
• The Dollar Value of Error-seeking Audits: By uncovering significant mistakes and fraud, auditors can better illustrate the impact of a failed control.
• STRUCTURED FOR STRENGTH: Creating a center of excellence can enable a capable first line of defense.
• A CIRCLE OF ADVOCATES: Internal audit's value is often best conveyed by the clients it serves.
• SUCCESS FACTORS: The IIA's global and North American board chairs share what internal auditors need to succeed in 2018.
• IIA Calendar.
• ARE YOU AUDITING BY EMAIL? Client interaction should never be confined to laptops and servers.