THE RESPONSIBLE INTERNAL AUDITOR.

Author:Millage, Anne
 
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Do you know a young internal auditor who is making a difference? Since 2013, Internal Auditor has been recognizing up-and-coming auditors from around the world who are advancing the profession in our annual "Emerging Leaders" article.

How are they making a difference? The internal audit professionals chosen to be Emerging Leaders rise to the top based on their business acumen/leadership skills, innovative thinking, community service, and service to the profession. These well-rounded individuals care about their communities, understand their organizations, and are always looking for new and better ways to do their jobs--three areas of focus in this issue.

Our cover story, "The Responsible Organization" (page 26), considers internal audits role in environmental, social, and governance (ESG) reporting. Paul Sobel, chair of The Committee of Sponsoring Organizations of the Treadway Commission, says internal audit needs to consider the value proposition around sustainability. "Internal audit needs to look at what future investor, regulatory, and stakeholder expectations are likely to be regarding sustainability risk management and reporting and push for management and the board to move in line--or ahead--of them," he says.

Every year, a common trait of our Emerging Leaders is their understanding of the importance of innovation in their organizations and in their departments. In "An RPA Road Test" (page 32), author Rick Wright takes readers through a pilot robotic process automation (RPA) program at his company, YRC Worldwide. "Audit leadership...

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