Vol. 76 Nbr. 6, December 2019

Index

• ON PACE WITH TECHNOLOGY.
• Reader Forum.
• EXECUTIVES FOCUS ON THE ECONOMY: Fiscal crises are among business leaded top concerns.
• SECURITY AND GOVERNANCE TOP IT AUDIT CONCERNS: Audit professionals rank their departments' greatest technology challenges.
• WHEN ALL IS NOT EQUAL: Gender equality audits should be mandatory, a new survey says.
• FEW INVESRIGATORS ON THE CASE: Organizations limited losses, ACFE says.
• RECESSION RESILIENT: Facing an economic downturn, organizations need escape hatches, says Dotty Hayes, a board member in Silicon Valley and former CAE.
• THE LINES OF INDEPENDENCE: Several proactive steps can help internal auditors deal with challenging ethical situations while keeping their independence intact.
• THE HIDDEN RISKS OF THE CLOUD: Internal auditors should review the risks and applications built into Microsoft's widely used computing platform.
• RISK AS THE ROSETTA STONE: Having a common risk language can help an organization facilitate business discussions.
• RUNNING ON EMPTY: A creative salesman manipulates customer profiles to ensure his bonuses during price increases.
• Risks in View: A recent survey highlights the often wide disconnect among organizational stakeholders on key risk areas.
• Framing AI Audits: As more organizations implement artificial intelligence, internal auditors need a framework for reviewing these systems.
• Internal auditors should BE BRAVE: Telling the truth and presenting the facts sometimes requires an act of courage.
• Bots of Assurance: Automating internal audit processes can multiply the function's capacity to serve the organization.
• The Rise of Political Risk: An uncertain and volatile political landscape has created an opportunity for internal audit to help the organization prepare for the worst.
• Use your head: By following a critical-thinking framework, internal auditors can better hone this sought-after skill.
• A NEW TOOL FOR DIRECTORS: The Guiding Principles of Corporate Governance are designed to help boards do better.
• INTERNAL AUDITING IN 2020: The MA's Global and North American Board chairs consider the opportunities facing the profession in the coming year.
• IIA Calendar.
• CLIMATE RISK ASSURANCE: Financial institutions should consider the impact of climate change on daily operations and credit risk.