Vol. 76 Nbr. 4, August 2019

Index

• FORTRESS IN THE CLOUD.
• Auditing Culture.
• Auditor as Consultant.
• Social Media Risk.
• ETHICAL EXPECTATIONS: Ethics and compliance programs need to focus on changing behavior.
• CONSUMERS WARY OF DATA COLLECTION: Two surveys point to apprehension over sharing personal data online.
• NOT READY FOR DISRUPTION: Boards should seek guidance on overseeing digital changes.
• THE WINDS OF TRADE WARS: Compliance with changing U.S. tariff policies requires a robust response plan, says Matthew Bonavita, director of internal audit at New Balance.
• COUNTING CLIMATE'S COSTS: Companies have much to risk and gain from climate change.
• EXPAND YOUR ROLE IN INTERNAL AUDIT: Keeping up to date and seizing opportunities can help novice auditors advance in the profession.
• TRANSFORMING ASSURANCE: Data analytics and automation can enable internal audit to provide enhanced assurance for organizational risks.
• GUILT BY ASSOCIATION: A membership organization pays a hefty price after handing over too much control to its management company.
• Security in the Cloud: The growing use and increased complexity of cloud computing is creating new challenges for internal auditors.
• Stronger assurance through machine learning: By inferring from past examples, artificial intelligence tools can generate useful, real-world audit insights.
• Wrangling the Internet of Things: Connected devices are everywhere in businesses and expanding rapidly, so auditors will have to scramble to ensure they are under control.
• Audit in Tune: The 2019-2020 chair of The IIA's Global Board, J. MICHAEL "MIKE" JOYCE JR., says it is time for internal auditors to take center stage with their knowledge, insight, and foresight.
• Auditing Conduct: Internal auditors can find the blind spots that have given financial firms a reputation for bad behavior toward customers.
• A Blended Approach: Active auditing--combining Lean and Agile techniques--can drive down wasted time and transform the auditor-client relationship.
• THE CONTROL-CULTURE CONNECTION: These two elements must complement each other to achieve strong financial reporting.
• THE CITIZEN INTERNAL AUDITOR: Practitioners should lend their voice, and expertise, to the work of their public sector peers.
• A CHANGE IN MINDSET: Getting up to speed with data analytics is neither a resource nor a skills issue.
• IIA Calendar.
• A LESSON IN ETHICS: The importance of professional integrity needs to be learned early in one's audit career.