Vol. 76 Nbr. 3, June 2019

Index

• CULTURE, ENGAGEMENT, AND BUSINESS SUCCESS.
• Reader Forum.
• PRIVACY COMPLIANCE A TOP RISK: Global privacy regulations are creating a complicated path for organizations.
• 3 LINES IN REVISION: The IIA reviews the relevance of the risk management model.
• CAN ARTIFICIAL INTELLIGENCE SAVE THE WORLD? Research suggests AI could reduce environmental impacts and raise economic growth.
• COMPANIES SEEK ETHICAL ENHANCEMENTS: Rising scrutiny is driving compliance executives to tackle misconduct companywide.
• THE EVOLVING CIA: Certified Internal Auditor exam upgrades align it with current internal audit practices, says Lily Bi, IIA vice president of Global Certifications.
• ASSESSING DATA RELIABILITY: Internal auditors can follow practical steps to ensure reports are complete and accurate.
• PEACE IN OUR TIME: Audit results shouldn't drive the IT department's strategy and priorities.
• HOW TO AUDIT SOCIAL MEDIA: By reviewing compliance with social policies, internal auditors can help their organizations assess risks.
• THE OPPORTUNISTIC CFO: When a small, growing company hires an internal auditor, it discovers the chief financial officer embezzling profits.
• The Right Path; With help from internal auditors, organizations can reap the performance benefits of ethical decision-making.
• ETHICS TECH.
• IN LINE WITH RISK: Implementing a risk management program can better align an organization's risk profile with its overall strategy.
• Step forward: IIA's 2019-2020 North American Board chair, BENITO YBARRA, says internal auditors can do more to enhance and protect organizational value.
• FROM THEN TO NOW.
• MY YEAR AS CHAIR.
• Bias in the Machine: Organizations that depend on artificial intelligence models must control for factors that could expose them to discrimination risk.
• CONTROLLING FOR EXOGENOUS VARIABLES.
• Areas of Deficiency: To inform the audit committee on external audit quality, internal auditors need to be familiar with the PCAOB inspection process and recurring findings.
• Don't manage RISK--Manage VALUE: Changing risk standards pave the way for organizations to bring their experts together to pursue opportunities and cope with threats.
• BOARD PROBLEMS: With stakeholders' growing emphasis on corporate culture, boards could benefit from ethics expertise.
• AUDITOR, AUDIT THYSELF: Practitioners need to turn audit techniques on themselves and examine their department's culture.
• THE HEALTHY CORPORATE CULTURE: CAEs increasingly are being asked to assess, monitor, and report on the health of the organization's culture.
• IIA Calendar.
• VALUE THROUGH QUANTIFICATION: Showing the net benefits of implementing audit recommendations can be a great service to clients.