Vol. 75 Nbr. 2, April 2018

Index

• WORDS MATTER.
• Reader Forum.
• INTERNAL DISRUPTORS: New Pulse report says agility, talent, and innovation are key to internal audit's future relevance.
• CYBER MISALIGNMENT: A disconnect exists between cyber risk awareness and management's approach to it.
• THE RISE OF SYNTHETIC IDENTITIES: Financial companies report an increase in application fraud.
• APPLYING COSO ERM TO SUSTAINABILITY: New draft guidance aims to help organizations address environmental, social, and governance risks.
• THE COMPANY AS ACTIVIST: Companies are increasingly taking stands on issues reflecting their values, says Daryl Brewster, CEO of the Committee Encouraging Corporate Philanthropy (CECP)-The CEO Force for Good.
• AUDITING IN AN UNCOOPERATIVE ORGANIZATION: Building strong relationships with clients can lead to increased trust and understanding.
• WHY IT PROJECTS FAIL: By understanding three key elements, internal audit can help improve the success rate of technology initiatives.
• PROTECTING EMPLOYEES: Internal auditors should evaluate enterprise risks to worker safety and well-being.
• THE HOLIDAY BONUS: A group of seasonal employees coordinates a cash register scheme that brings them more than $18,000 each year.
• Today's audit reports need to boil away the unessential to quickly get to what's important to stakeholders.
• The Integrity Office: Cleveland Clinic leverages the work of Internal Audit and Compliance under one umbrella.
• Risk Consumption: Understanding the difference between risk appetite and risk tolerance can deter organizations from digesting too much risk.
• Behind the Data: While organizational analytics can yield powerful insights, they may also be a source of risk.
• Elevating team performance: A European bank CAE shares his five-pronged approach for assessing and developing team members.
• Social Capita Pays Dividends: Relationship building can enable internal auditors to better help audit clients throughout the organization.
• AN APPETITE FOR RISK: Internal audit departments may need to recalibrate to accept more risk.
• THE BORING AUDIT DEPARTMENT: Predictable audits that stick to the script and play it safe provide little value to stakeholders.
• CRAFTING THE AUDIT REPORT: I Understanding stakeholder expectations is key to internal audit reporting.
• IIA Calendar.
• EMBRACE CHANGE OR BECOME OBSOLETE: Internal auditors must grasp technological innovations and continually seek to evolve.