Vol. 77 Nbr. 1, February 2020

Index

• An Education in Misleading Ads.
• An Evolving Profession.
• Privacy Law Puts California Consumers in Control.
• Where There's Smoke There's Not Always Fire.
• ENJOY THE RIDE.
• Internal Audit's Story.
• Keep It Simple.
• Targeting Government.
• Why We're in the Profession.
• 2020 RISK PERSPECTIVES: Culture and talent are top concerns for business leaders this year.
• AI DEPLOYMENTS MORE DIFFICULT THAN EXPECTED: Companies find implementation is a tough challenge.
• THROUGH A CYBER LENS: Guidance applies ERM framework to cyber risk.
• DATA RISKS RUN DEEP: Internal audit can serve as a partner to data governance, says Kevin Mooney, senior director, Enterprise Data Governance, Cleveland Clinic.
• PRIORITIES FOR A DISRUPTIVE YEAR: Report says data and disruption should top board agenda.
• SPECIALIST OR GENERALIST? As today's internal auditors are being called on to do more, they face decisions about the focus of their careers.
• AUDITING THE BOTS: To realize the benefits of robotic process automation, internal audit needs to help the business address the risks.
• RISK IN SESSION: CAEs and audit committees can use executive sessions to enhance the organization's risk culture.
• THE FRAUD BEHIND THE FLAGS: A chief operating officer hid her multimillion-dollar scheme behind a cost-savings initiative.
• A Voice in the Boardroom: Board members and audit executives weigh in on the best path to ensuring internal audit is heard by corporate directors.
• A Plan for Regulatory Change. A top-down assessment model can help internal auditors keep tabs on regulations and ensure the organization is prepared for what lies ahead.
• Forming Today's Internal Audit Function: Audit leaders must make sure their teams have the right skills to serve their organizations effectively.
• A Study in Risk Tolerance: The Canada Revenue Agency is benefiting from its pilot of a tool to measure risk exposure versus tolerance.
• Bringing clarity to the foggy world of AI: Strategy governance should be internal audit's focus in assessing artificial intelligence systems.
• ON THE MONEY time to revisit financial risk: Against a backdrop of an over-leveraged economy, there is increased impetus for internal audit to assess financial risk.
• THE BOARD AND WHISTLEBLOWERS: Corporate boards' need for a strong, durable process to oversee allegations of executive misconduct has never been more clear.
• DRUNK AND IN CHARGE OF A BICYCLE: Much of the fun in audit work comes from exploring, experimenting, and enjoying the journey.
• THE EVOLUTION OF TALENT MANAGEMENT: As the organization evolves, so, too, should internal audit's acquisition and retention strategies.
• IIA CONFERENCES.
• IIA TRAINING.
• SEEING THE BIGGER PICTURE: A willingness to ask 'why' is essential to fully appreciating our purpose in the organization.