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Index Internal Auditor

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Internal Auditor

Client Feedback Dua, L. December 2016

pag. 14 - 15

Must-have Controls for SMBs Sajay, R. December 2016


Chukwuma, P.

pag. 16 - 17

A Holistic Approach to IT Risk Vincent, N.E. December 2016

pag. 18 - 19

A Toxic Culture December 2016

pag. 21 - 23

On the Rise 2016 Jackson, R. December 2016

pag. 24 - 35

Growth Through Challenge McCollum, T. December 2016

pag. 37 - 41

Its All in the Delivery Seago, J. December 2016

pag. 42 - 47

Breaking Through Haig, N. December 2016

pag. 48 - 52
Mapping Assurance Al Chen, Y.S. December 2016
Decaux, L.
Showalter, S.

pag. 53 - 56

A Winning Pair Shelton, D. December 2016

pag. 58 - 59

The Art of Recommending Goradia, A. October 2016

pag. 17 - 19

Big Data and Internal Auditors Lee, L. October 2016

pag. 20 - 21

Is Internal Audit in Your Audit Universe? Sobel, P. October 2016

pag. 22 - 23

Blurred Lines Richards, B. October 2016


pag. 25 - 27

Taking the Lead on Nonfinancial Reporting Piper, A. October 2016

pag. 28 - 33

Audit Processes Take Flight Boyle, T. October 2016


Applegate, D.

pag. 35 - 40

Privacy in the Workplace Sheth, P. October 2016


Wasti, K.
Smith, M.

pag. 42 - 47
A Unified Approach to Compliance Seago, J. October 2016

pag. 49 - 53

The Power of Rhetoric Wolfe, M.D. October 2016

pag. 54 - 59

The Red Flags of Fraud Tschakert, N. October 2016


Needles Jr., B.
Holtzblatt, M.

pag. 60 - 65

Anticipating Information Security Regulation Suozzo, M. October 2016

pag. 66 - 67

Analytics-driven Audits Pansari, N. August 2016

pag. 16 - 17

The Mind of a Credit Card Hacker Nogod, S. August 2016

pag. 18 - 19

Make the Most of Assurance Caya, E. August 2016

pag. 21 - 23

Tough Consequences West, J. August 2016

pag. 25 - 27

A World of Connections Seago, J. August 2016

pag. 28 - 33
Cyber Resilience Piper, A. August 2016

pag. 34 - 41

Auditing the Cloud Rittle,J. August 2016

Czerwinski, J.
Sullivan, M.
pag. 43 - 48

Trust But Verify Acharya, P. August 2016

pag. 49 - 53

Audit Never Sleeps August 2016

pag. 54 - 59

Optimizing Internal Audit Ngah, J. August 2016

pag. 61 - 65

How Green Are We? Lee, M. August 2016

pag. 66 - 67

The Fire Drill Marcucci, M. June 2016

pag. 15 - 17
The Tech-savvy Auditor Westhausen, H.U. June 2016

pag. 18 - 21

Integrating Key Risk and Performance Indicators Baker, L. June 2016

pag. 23 - 27

Toxic Leaders, Toxic Culture Seago, J. June 2016

pag. 28 - 33

Analytics and the Small Audit Department Soileau, J. June 2016


Soileau, L.

pag. 35 - 39

Business at Risk Russell, J. June 2016

pag. 40 - 45

An Anti-corruption Checkup Morrison, P. June 2016

pag. 47 - 51

Craft Our Role June 2016

pag. 52 - 57

Fraud and Related-party Transactions Bailey, J. June 2016


pag. 58 - 63

Communicating Results Jenkins, J.J. June 2016

pag. 65 - 67

Fraud Prevention Henry, L. April 2016

pag. 17 - 19

Collaborative Risk Management Clayton, D. April 2016

pag. 22 - 23

The Ticking Ethical Time Bomb Scott, J. April 2016

pag. 24 - 25

A Matter of Trust Piper, A. April 2016

pag. 26 - 31

Proactive Fraud Analysis Misra, A. April 2016


Walden, V.

pag. 33 - 37

Getting More From Interviews Jacka, M. April 2016

pag. 38 - 43

On the Hunt for Payroll Fraud Kelly, C. April 2016


Deklepper, F.

pag. 45 - 50
Guardians of Integrity Brozzetti, M. April 2016

pag. 52 - 56

5 Steps to Agile Project Success Tilk, D. April 2016

pag. 57 - 61

U.S. Government Steps Up Its GRC Game Westbrooks, R. April 2016

pag. 63 - 64

Where We've Been February 2016

pag. 15 - 28

Where We Are February 2016

pag. 31 - 53

Where We're Going February 2016


pag. 55 - 78

The Effective Audit Report Ascioglu, A. December 2015


Eroglu, M.T.
Ulker, A.
pag. 17 - 19

Medical Device Cybersecurity Semer, L. December 2015

pag. 20 - 21

The Four Hats of Risk Management Machold, R. December 2015


pag. 23 - 25

Who's Keeping Your Books? Coston, D. December 2015

pag. 27 - 28

On the Rise Jackson, R. December 2015

pag. 30 - 39

The Versatile Auditor Sanglier, T. December 2015

pag. 41 - 45

Governing Government Risk Seago, J. December 2015

pag. 46 - 51

The Trusted Adviser Linnard, D. December 2015


Kinney, M.

pag. 52 - 55

Auditing for Conflicts of Interest Soileau, L. December 2015


Soileau, J.

pag. 56 - 61

How To Find Independence Brinkley, M. December 2015

pag. 63 - 67
Corrective Action Plans Harvey, D. October 2015
Lemaire, B.

pag. 17 - 19

Shutting the Door on Social Engineering Pyzik, K. October 2015

pag. 20 - 21

The Abuse of Executive Power Verna, J.L. October 2015


Marquet, C.T.

pag. 23 - 25

Defense in Depth Seago, J. October 2015

pag. 26 - 31

The Value of QAIP Ulvi, M. October 2015

pag. 33 - 37

A Strong Foundation Carawan, M. October 2015

pag. 38 - 43

Budgeting for Analytics Pinga, R. P. October 2015

pag. 45 - 49
Preserving the Organizations Turner, B. October 2015
Moral Landscape

pag. 51 - 55

The Effective CAE Marks, N. October 2015

pag. 56 - 63

Big Data Risk and Opportunity Blanchard, R. October 2015


O'Sullivan, K.

pag. 65 - 67

Consolidated Audit Programs Pelaez, C. August 2015

pag. 17 - 19

The AudiT Committee in an Uncertain World Martin, A. August 2015

pag. 20 - 21

A Matter of Life and Death Kapp, L. August 2015


Heslop, G.

pag. 23 - 24

The Cybersecurity Imperative McCollum, T. August 2015

pag. 26 - 31

Protecting Customer Data Levy, M. August 2015

pag. 32 - 37
Gauge Your Analytics Coderre, D. August 2015

pag. 39 - 45

A New Framework for a New Age Seago, J. August 2015

pag. 53 - 57

Invest in Yourself Harrington, L. August 2015

pag. 58 - 63

5 Steps to Marketing Your Audit Department Jacka, M. August 2015

pag. 65 - 69

COSO 2013: The Path Forward Dorsey, A. August 2015

pag. 71 - 73

Delegation The Key to Growth Soileau, J. June 2015


Soileau, L.

pag. 15 - 17

Six Audit Analytics Success Factors Verver, J. June 2015

pag. 19 - 21

A Boost to Fraud Risk Assessments Rose, M. Sarjoo, June 2015


P. Bennett,
K.
pag. 22 - 23
Charity Begins in the Home Hall, J. June 2015

pag. 25 - 27

Beyond the FCPA Marks, J. June 2015


Fox, T.

pag. 28 - 33

Partners in Assurance Jackson, R. June 2015

pag. 35 - 39

Internal Audit in the Crosshairs Miller, P. June 2015


Rittenberg, L.

pag. 40 - 45

A Focus on People Piper, A. June 2015

pag. 47 - 51

Make Your Mark June 2015

pag. 52 - 57

Strategic Alignment Pett, J. June 2015

pag. 59 - 63

The Proactive Risk Adviser Grafenstine, T. June 2015

pag. 65 - 67
Building Rapport Soileau, J. April 2015
Soileau, L.

pag. 17 - 19

Get A View Into Suspicious Transactions Mar, S. April 2015

pag. 20 - 21

What Must Go Right? Sobel, P. April 2015

pag. 22 - 23

The "Fake President" Fraud Beauprie, A. April 2015

pag. 25 - 27

Small Audit Functions, Big Ideas Piper, A. April 2015

pag. 28 - 33

Digital Signatures Deciphered Hullavarad, S. April 2015


O'Hare,
R.
Roy, A.

pag. 35 - 38

Untangling the ACA Jackson, R. April 2015

pag. 40 - 45

Reinventing Internal Audit Leech, T. April 2015

pag. 47 - 50
Professional Skepticism Heath, R. April 2015

Staggs, T.

pag. 52 - 56

Joint Venture/Joint Exposure Arnold, B. April 2015

pag. 57 - 61

The Serious Tone of Whistleblowing Brinkley, M. April 2015

pag. 62

Working With External Auditors Turpen, R. February 2015


Dyer, H.

pag. 17 - 19

Tech Fraud and the Small Business Gilmore-Allen, A. February 2015

pag. 20 - 21

Auditing Low-hanging Fruit Barnier, B. February 2015

pag. 22 - 23

Gauging the Value of Internal Audit Piper, A. February 2015

pag. 24 - 29

A Well-oiled Machine Pett, J. February 2015


Blomster, K.
Wallace, A.

pag. 31 - 35
Putting the Squeeze on Social Media Levy, M. February 2015
Leusner, A.
Wasti, K.

pag. 36 - 42

The Fraud Response Giovino, C. February 2015

pag. 43 - 47

The Search for Top Talent Jackson, R. February 2015

pag. 48 - 53

Improving the Bottom Line Kelly, C. February 2015


Yang, J.

pag. 54 - 59

Partners in Assurance Jackson, T. February 2015

pag. 61 - 63

Why Follow Up? Kenessy, I. December 2014

pag. 18 - 19

Cybersecurity and the Board Rai, S. December 2014


Mar, S.
pag. 21 - 23

Injecting Risk Into Strategic Decisions Lay, B. December 2014

pag. 24 - 25

Plot to Defraud Zubair Ahmed, S. December 2014

pag. 27 - 29
The Year Ahead Jackson, R. December 2014

pag. 30 - 35

The Pursuit of Business Acumen McDonald, P. December 2014

pag. 36 - 41

Five Personal Investments for Career Success Chambers, R. December 2014

pag. 43 - 46

Gearing Up for Innovation Jacka, M. December 2014

pag. 48 - 53

Encryption Essentials Marcella Jr., A. December 2014

pag. 55 - 59

The Importance of Our Standards Haig, N. December 2014

pag. 61 - 63
Analytics Refresher White, N. October 2014
Bond, R.

pag. 19 - 21

Safeguarding Customer Data Pyzik, K. October 2014

pag. 22 - 23

Lean Risk Assessments Allen, B. October 2014

pag. 24 - 25

A Taxing Situation Roybal, R. October 2014

pag. 27 - 28

When Executives Go Bad Jackson, R. October 2014

pag. 30 - 36

Privacy Risk Management Chaudhary, R. October 2014


Lucas, M.

pag. 37 - 40

Auditing in a Postcrisis World Piper, A. October 2014

pag. 42 - 46

The Guardians of Trust Blommaert, T. October 2014


Van den Broek,
S. De
Pooter, M.

pag. 47 - 51
Mission Possible Black, J. October 2014

pag. 52 - 58

Understanding Derivatives Schulman, A. October 2014

pag. 59 - 62

Optimized Integrated Assurance Clemens, D. October 2014

pag. 64 - 65

The Value of Postmortems Wickenhofer, G. August 2014


Radakovich, A.
pag. 17 - 19

Plugging Digital Leaks Benfatti,, C. J. August 2014


Saunder
pag. 21 - 23

Digital Currency Risks Hoelscher, J. August 2014

pag. 24 - 25

Will You Accept a Check? McConnell jr.,D. August 2014


Jiao, F. J.
pag. 26 - 27

The Winds of Change Piper, A. August 2014

pag. 28 - 34

Igs on the Case Guillot, C. August 2014

pag. 35 - 39
Mind the Gap Van Wyk, A. August 2014

pag. 40 - 45

Embedding Innovative Thinking Into Internal Audit's Crosby, T. August 2014


DNA

pag. 47 - 51

The Fallacies of Fraud Fountain, L. August 2014

pag. 52 - 57

The Internal Audit evangelist Marks, N. August 2014

pag. 59 - 63

A Cultured Vision Wright, R. August 2014

pag. 65 - 67

IT Audit 101 Ibrahim, N. June 2014

pag. 19 - 21

Mining For Digital Gold Lee, L. June 2014


Evans, A.
pag. 23 - 25

Addressing Risk In A Dynamic World Baker, L. June 2014

pag. 26 - 27
Biting The Hand That Feeds You Carroll, J. June 2014

pag. 28 - 29

Auditing at the Speed of Technology McCollum, T. June 2014

pag. 30 - 36

Businesswide Cybersecurity Piper, A. June 2014

pag. 38 - 43

The Data Behind the Curtain Jackson, R. June 2014

pag. 45 - 49

Road to Process Improvement Ybarra, B. June 2014

pag. 57 - 61

A Lifetime of Opportunities Wszelaki, J. June 2014

pag. 62 - 67

Are You Prepared? Getz, B. June 2014


Seth, D.

pag. 69 - 73
Shift To Sustainability Lee, M. June 2014

pag. 74 - 75

Requests for Information Smith, A. April 2014

pag. 19 - 23

An Opportunity for Improvement Mar, S. April 2014

pag. 25 - 27

Skim the Surface Zaretto, S.L. April 2014

pag. 29 -31

Taking the Lead Russell, J. April 2014

pag. 32 - 45

Mentoring That Matters Guillot, C. April 2014

pag. 46 - 50

New Risks for Public Sector Auditors Piper, A. April 2014

pag. 52 - 57

Transforming Corporate Reporting Prickett, R. April 2014

pag. 58 - 62
What Do You Measure? Minder, S., April 2014
Leinicke, L.,
Rexroad,
W.M.

pag. 63 - 67

#Social Media Risk Brinkley, M. April 2014

pag. 68 - 69

Trying To Solve the Wrong Problem Jacka, M. April 2014

pag. 71

The Purposeful Audit Bayhi, J. February 2014

pag. 17 - 19

BYOD Business Issues Coates, S. February 2014

pag. 21 - 23

Internal Audit as Counterpoint Machold, R. February 2014

pag. 25 - 27

Growth Manipulation Fleming, S. February 2014

pag. 29 - 31

Whistleblower Prickett, R. February 2014

pag. 32 - 36
Closing the Gaps in Third-party Risk Management Warren, P. February 2014

pag. 37 - 41

The CAE's Journey Jackson, R. February 2014

pag. 42 - 47

The Fight Against Fraud Laxman, S. February 2014


Randles, R.
Nair, A.

pag. 49 - 53

Gauging the Affordable Care Act Guillot, C. February 2014

pag. 54 - 59

No crash Landings Rosenfeld, M. February 2014

pag. 60 - 64

Audit's Role in IT Project success Braun, G. February 2014

pag. 67 - 69

Documenting Independence and Objectivity McKinley, J. December 2013

pag. 17 - 19

Data Under Siege Dounis, N. December 2013

pag. 21 - 23
Demystifying Black Swans Allen, B. December 2013
Edited by Sobel,
P.
pag. 25 - 27

New Kid on the Block Parillo, P. December 2013

pag. 29 - 33

Internal Audit in 2020 Jackson, R. December 2013

pag. 34 - 41

Avoiding the Void Guillot, C. December 2013

pag. 42 - 47

The ABCs of Adding Value Turner, B. December 2013

pag. 48 - 53

The CAE as CEO Drent, D. December 2013

pag. 54 - 61

Drive for Effectiveness Kelly, C. December 2013


Guymer, I.

pag. 63 - 65

Governance in the Mirror Kasahara, S. December 2013

pag. 67 - 69
Prepare for Certification Soileau, J. October 2013
Sumners, G.

pag. 17 - 19

From Compliance To The Bottom Line Wisniewski, S. October 2013

pag. 21 - 23

Finding Harmony in Reporting Head, M.J. October 2013


Riddle, C.
Edited by Paul
Sobel
pag. 25 - 27

Striking Oil Roybal, R. October 2013

pag. 29 - 33

Unraveling the Regulatory Knot Jackson, R. October 2013

pag. 34 - 39

Starting Off on the Right Foot Waite, T. October 2013

pag. 41 - 43

The Wisdom of the Crowd Guillot, C. October 2013

pag. 44 - 50

Tools for IT Governance Assurance Sanderson, I. October 2013


pag. 51 - 53

Assurance That Matters Marks, N. October 2013

pag. 54 - 59

Aligning the Business Ngah, J. October 2013

pag. 61 - 64

Radical Transparency Brinkley, M. October 2013

pag. 67 - 69

Revisiting the Internal Control Walk-through Wilkins, A. August 2013


Mooningham, B.

pag. 17 - 21

Auditing Governance of Critical Information Rai, S. August 2013


Chukwuma

pag. 21 - 25

From Beyond the Grave Stewart, A. August 2013

pag. 26 - 27

Technology for Internal Auditors Marks, N. August 2013

pag. 30 - 34

Audit in a Digital Business World Jackson, R. August 2013

pag. 36 - 41
Opportunity for Fraud Guillot, C. August 2013

pag. 43 - 46

Imagine the Possibilities! Sobel, P. August 2013

pag. 54 - 59

COSO 2013: A Reflection of the Times Rittenberg, L. August 2013

pag. 60 - 65

Cost Control Stohl, R. August 2013

pag. 67 - 69

The Value of Executive Sessions Goepfert, S August 2013


Soileau, J.

Sumners, G.
pag. 71 - 73

Planning For Follow-Up Testing Gill, S. June 2013

pag. 15 - 19

A Solid Understanding of Risk Reding, K. June 2013


Edited by Sobel, P.

pag. 21 - 25
20 Under 30 Jackson, R. June 2013

pag. 26 - 43

Cultivating Soft Skills Chambers, R. June 2013


McDonald, P.

pag. 45 - 49

A Glimpse of the Future Guillot, C. June 2013

pag. 51 - 55

We Can Do Hard Things Devine Saint, C. June 2013

pag. 56 - 62

Become a Better Interviewer Ratley, J. June 2013

pag. 64 - 69

Accentuate the Positive Haig, N. June 2013

pag. 71 - 73

The Importance of an Audit Manual Balkaran, L. April 2013

pag. 17 - 19
Acronym Overload Lee, L. April 2013

Sawyer, R.
pag. 21 - 23

Getting to the Root Cause Prasad, S. April 2013

Sobel, P. (Editor)

pag. 24 - 25

The Gift That Keeps On Giving Roybal, R. April 2013

pag. 27 - 29

By the Book Jackson, R. April 2013

pag. 30 - 37

What's in Your XBRL Report? Pryde, C. April 2013

pag. 39 - 42

A Balancing Act Elder de Aquino, C. April 2013


Miyaki, E.
Sigolo, N.

pag. 51 - 55

10 Ways to Improve Risk Management De Pooter, M. April 2013

pag. 56 - 61
A Collaborative Check-up D'Cunha, R. April 2013

pag. 62 - 65

Getting Governance Right Barnier, B. April 2013

pag. 67 - 69

Relying On External Audit's Work O'Regan, D. February 2013

pag. 19 - 21

Auditing The BYOD Program Semer, L. February 2013

pag. 23 - 27

The Importance of Information Integrity Ramamoorti, S. February 2013


Nayar,
M. Editor
- Sobel P.
pag. 29 - 31

Red, Blue, and Ripped Off Kollar, B. February 2013


Williams, V.

pag. 32 - 33

Big Data - Big Risks Jackson, R. February 2013

pag. 34 - 38

Curbing Outsourcing Risks Wayman, M. February 2013

pag. 41 - 44
Fear Factor Baker, N. February 2013

pag. 46 - 53

Framework for Excellence Rosenfeld, M. February 2013

pag. 55 - 58

On Unfamiliar Ground Jacka, M. February 2013


Scott, P.

pag. 60 - 64

A Timely Focus on Risks Marks, N. February 2013

pag. 67 - 69

The Importance of Following Up Edwards - Faulk, P. December 2012

pag. 19 - 22

Get It Outsourcing Under Control Hamzo, D. December 2012

pag. 25 - 26

Safeguarding the Business' Reputation Begelfer, K. December 2012

pag. 29 - 33

Money For Nothing Brown, R. December 2012


McConnell jr., D.

pag. 34 - 35
The Wall of Deceit Jackson, R. December 2012

pag. 36 - 41

A Close Eye on Business Partners Pollock, J. December 2012


Summer, D.

pag. 43 - 46

The Lean Audit Advantage Paterson, J. December 2012

pag. 48 - 52

Evaluating the Employee Security Awareness Program Semer, L. December 2012

pag. 53 - 56

Life After Audit Steffee, S. December 2012

pag. 58 - 62

What's in a Name? Cangemi, M. December 2012

pag. 65 - 69

Just Tell Me What I Need To Know Jacka, M. December 2012

pag. 71
Audit Finding Fundamentals Lemaire, B. October 2012

pag. 19 - 22

So You Want to Be an IT Auditor? Donathan, C. October 2012

pag. 25 - 26

Silver Lining in the Storm Allen, B. October 2012

pag. 29 - 33

Are You Addressing the Obvious? Jackson, R. October 2012

pag. 34 - 38

Peak Performance Memmott, K. October 2012


Jacobson, E.

pag. 41 - 44

Countering Corruption Holzinger, A. October 2012

pag. 47 - 51

Prioritizing Risks for the Future Kelly, C. October 2012

pag. 53 - 57
Whats Your Brand? Cheskis, A. October 2012

pag. 58 - 62

Audit and Risk: Friend or Foe? Mandel, C. October 2012

pag. 65 - 69

Petty Cash Disbursements Danka, U. August 2012

pag. 19 - 21

Organizing Sarbanes-Oxley IT Controls Pyzik, K. August 2012

pag. 23 - 24

Late for the Outsourcing Game Grimes, L.S. August 2012

pag. 27 - 29

The Cashless Fraud Riley, R., Jr. August 2012

pag. 31 - 35

Facing IT Risk Head-on Jackson, R. August 2012

pag. 36 - 42

The Social Media Scene Cain, A. August 2012

pag. 44 - 49
IT Governance Integration Reinhard, J. August 2012

pag. 51 - 54

Say It Right Tarling, P. August 2012

pag. 62 - 66

Identifying Transfer Price Exposures O'Haver, R. August 2012

pag. 67 - 70

Effective AML Compliance Axelrod, R. August 2012


Ross, K.

pag. 71 - 73

A Fine Source of New Board Directors Marks, N. August 2012

pag. 75 - 77

Audit Collaboration Holt, T. June 2012

Wampler, B.
pag. 19 - 20

The Right Stuff Mar, S. June 2012

pag. 23 - 25

Emerging Risk Audits Ho, A. June 2012

pag. 27 - 29
Credit Balance Hide and Seek Sparks, D. June 2012

pag. 31 - 35

Enterprisewide Business Continuity Baker, N. June 2012

pag. 36 - 40

Evaluating Third-party Due Diligence Kuzma, S. June 2012


Torpey, D.
Walden,
V.

pag. 43 - 47

Forward Momentum Peppers, J.M. June 2012

pag. 48 - 52

The Staying Power of Process Improvement Maguire, L. June 2012

pag. 55 - 58

The Dangers of Financial Derivatives Esposito, C. June 2012

pag. 60 - 65

Pay Attention to the Blind Spots Metayer, E. June 2012


pag. 67 - 69

Audit Confirmations Clikeman, P. April 2012

pag. 17 - 19

The Pros and Cons of Outsourcing Pyzik, K. April 2012

pag. 21 - 23

Using the Whole Mind for Risk Management Matsuura, Y. April 2012

pag. 25 - 27

The Joint Venture Swindle Carroll, J. April 2012

pag. 29 - 30

A Barrage of Regulations Russell, J. April 2012

pag. 34 - 38

Step Up to the Plate Sobel, P. April 2012


Kapoor, G.

pag. 41 - 44

Projects and Programs Defined Marinaccio, M. April 2012


Trojanowski, M.

pag. 46 - 50

Inside the Fraudsters Mind Wells, J. April 2012

pag. 52 - 56
Understanding the E-discovery Process Semer, L. April 2012

pag. 59 - 63

The Compliance/Internal Audit Connection Tabuena, J. April 2012

pag. 67 - 69

Institutional Memory O'Regan, D. February 2012

pag. 19 - 21

Digital Forensic Readiness Hamidovic, H. February 2012

pag. 23 - 25

A "No Surprises" Mandate Shen, K. February 2012


Sobel, P. (editor)

pag. 27 - 29

The Tale of the Ghost Employees Vetta, P. February 2012

pag. 30 - 31

Extinguishing Emerging Risks Baker, N. February 2012

pag. 33 - 37

Auditing Governance Processes Marks, N. February 2012

pag. 39 - 42
A High Performance Audit Function Holt, J. E. February 2012

pag. 44 -48

Risk Innovation Cancino, F. February 2012


Valencia, C.

pag. 49 - 52

SOC 2 Breakdown Choe, V. February 2012


Taylor, D.
Brizhik, A.

pag. 54 - 58

Mergers & Acquisitions : The Big Picture Helming, D. February 2012

pag. 61 - 64

An IT Governance Confusion Solution Romero, S. February 2012

pag. 67 - 69

Sampling Techniques Aghili, S. December 2011

pag. 19 - 21

Auditing Cookies Woods, B. December 2011

pag. 23 - 25

A Fix for the Fan Marks, N. December 2011

pag. 27 - 29
Raising Internal Audits Potential Baker, N. December 2011

pag. 30 - 35

The Strategy Audit Grant, G. December 2011


MacDonald, P.

Sharifi, M.
pag. 37 - 40

Auditing by-products Roybal, R. December 2011

pag. 42 - 45

External Assessments as Tactical Tools Manchanda, A. December 2011


MacDonald, C.

pag. 47 - 50

Big Ideas for Small Audit Shops McMillan, W. December 2011


Miller, C.

pag. 52 - 57

A Matrixed Assessment Prasad, S. December 2011

pag. 63 - 65

Fraud Around the Clock Brown, R. December 2011


McConnell,
D.
pag. 67 - 70

Research-gathering Soremekun, A. October 2011


pag. 19 - 21

Closing the Analytics Gap Millar, P. October 2011

pag. 25 - 27

Model Behavior Al-Homodi, F. October 2011

pag. 29 - 31

A Stronger Partnership Baker, N. October 2011

pag. 32 - 36

The Guardians of Public Trust Chambers, R. October 2011

pag. 38 - 41

Abandon Ship! Metzger, L. October 2011

pag. 42 - 47

Passionate about the Profession Jackson, R. October 2011

pag. 48 - 52

Effective Audit Supervision Dogas, C. October 2011

pag. 55 -57
Risk and the Butterfly Lavoie, E. October 2011

pag. 59 - 65

Investments and the Treasury Sajnani, S. October 2011


Sovel, P. (editor)

pag. 67 - 69

What You Dont Know Wont Hurt You Kapp, L. October 2011
Heslop, G.

pag. 71 - 73

Balance Sheet Reconciliations McCaulley, E. August 2011

pag. 17 - 19

IT Project Management Buckley, S. August 2011

pag. 21 - 23

The Corporate Ethics Audit Ramamoorti, S. August 2011


Evans, L.

pag. 25 - 27

The Borderless Enterprise Baker, N. August 2011

pag. 28 - 33
Auditing The Cloud Ames, B. August 2011
Brown, F.

pag. 35 - 39

Mobile Computing Jackson, R. August 2011

pag. 41 - 43

Assess Our Relevance Beran, D. August 2011

pag. 52 - 56

What Happened to ERM? Sobel, P. August 2011

pag. 63 - 65

A Web of Collusion Anonymous August 2011

pag. 67 - 69

Confirmations as Audit Tools Holt, T. June 2011


Wampler, B.

pag. 17 - 19

The New Internet Protocol Lee, L. June 2011

pag. 21 - 23
The Transparent Organization Binneman, D. June 2011

pag. 24 - 25

Navigating Risk Management Marks, N. June 2011

pag. 26 - 33

The Outsourcing Relationship Mosher, R. June 2011


Mainquist, D.

pag. 35 - 39

Mapping Your Career McDonald, P. June 2011

pag. 40 - 45

A Smarter Compliance Process Brizhik, A. June 2011


Lobo, C.
Yoo, T.

pag. 47 - 50

The Whole World's Talking Jacka, J.M. June 2011


Scott, P.

pag. 52 - 56

The Relevant IT Audit Hill, E. June 2011


pag. 57 - 61

Don't Get Burned Sobel, P. June 2011

pag. 63 - 65

Helping the Customer? Riley jr., D. June 2011

pag. 67 - 69

Seven Keys to Effective Delegation Urbancic, F. April 2011

pag. 18 - 19

2011 Top Security Topics Rai, S. April 2011


Chukwuma, P.

pag. 21 - 23

Have a Governance Role Now Bloxham, E. April 2011

pag. 25 - 26

Taming the Beast: Reining in Health-care Fraud McGuffie, D. April 2011

pag. 28 - 33

Managing the Complexity of Risk Bakker, N. April 2011

pag. 35 - 38
The Dodd - Frank Construction Zone Jackson, R. April 2011

pag. 40 - 47

CBOK 2010: The State of the Profession Steffee, S. April 2011

pag. 48 - 53

The Information Security Control Environment Cefaratti, M. April 2011


Lin, H.
Wallace,
L.

pag. 55 - 59

IT GRC Aims for Performance Gain Kominars, H. April 2011


Sobel, P. (editor)

pag. 63 - 65

Unearthing Pharma Fraud Prasad, K.V.H. April 2011


Al Rashaid, E.

pag. 67 - 69

Standards for the Small Shop O'Regan, D. February 2011

pag. 21 - 23

Benford's Law to the Rescue Kelly, C. February 2011

pag. 25 - 27
Too Close for Comfort Finamore Henry, C. February 2011

pag. 29 - 31

1941 - 2011: Seven Decades of Success Jackson, R. February 2011

pag. 32 - 39

A Sharper Focus Azam, A. February 2011

pag. 41 - 45

Building an Internal Audit Function Burch, S. February 2011

pag. 46 -51

Raising the Stature of Internal Auditing Leinicke, L. February 2011

pag. 53 - 55

Knowledge Sharing Mukherjee, U. February 2011

pag. 56 - 61

Balanced for Survival Bjelke, S. February 2011

pag. 63 - 65
Ratio Analysis Uncovers Fraud Fleming, S. February 2011

pag. 67 - 69

The ABCs of Communicating Results Archambeault, D. December 2010


Rose, M.
pag. 21 - 23

Getting By With a Little Help Alejandro jr., J. December 2010

pag. 25 - 27

Filling the Void Marks, N. December 2010

pag. 29 -30

The Rotational Route Baker, N. December 2010

pag. 32 - 37

Steady Behind the Wheel Jackson, R. December 2010

pag. 38 - 40

Growth Slows to a Trickle Holzinger, A. December 2010

pag. 42 - 46
Equipped to Sustain Cascone, J. December 2010
Derose, J.
Nefedova, A.

pag. 49 - 52

Overcoming Checkbox Compliance Ee, C. December 2010

pag. 55 - 59

How Management Views Risk December 2010

pag. 61 - 65

The Accounts Receiveable Con Lady Kapp, L. December 2010


Heslop, G.

pag. 67 - 69

Client Interviews Balkaran, L. October 2010

pag. 19 - 21

Maximum Impact Swanzy-Parker, E. October 2010

pag. 23 - 25

A New Face on the Audit Committee Goldberg, D. October 2010


Shelton, S.

pag. 27 - 29

Temptation to Defraud Holzinger, A. October 2010

pag. 30 - 34
The State of Control Jackson, R. October 2010

pag. 35 - 38

Blended Engagements Head, M. October 2010


Reding, K.
Riddle, C.

pag. 40 - 44

Auditing FCPA Compliance Risk Ettinger, M. October 2010

pag. 46 - 50

The Information Guardians Stuebs, M. October 2010


Alejandro, J.

pag. 52 - 55

Capitalization of Labor Audits Thomas, L. October 2010

pag. 57 - 59

Carrots and Sticks Ramamoorti, S. October 2010


Balakrishnan, U.

pag. 61 - 65

Water Hauling Deception Roybal, R. October 2010

pag. 67 - 69
Contract Analysis Palmer, E. August 2010

pag. 19 - 21

The Case for Privacy Audits Shelton, S. August 2010

page 23 - 25

A Perspective on Audit Relevancy Kral, R. August 2010

page 27 - 29

The Pulse of IT Governance Marks, N. August 2010

page 31, 32 -37

Diagnosis for IT Risk Baker, N. August 2010

page 31, 38 -42

The Next Wave of Business Monitoring Zimmer, E. August 2010

page 31, 43 -47

Shape the Future! Meggeneder, G. August 2010

page 58 - 63

University Risk Management Willson, C. August 2010


Negoi, R.
Bhatnagar, A.
page 65 - 68

The Risky Side of People Beeuwsaert, D. August 2010


Hartley, K.

page 73 - 75

Fraud Across Borders Jaspal, S. August 2010

page 76 - 77

Organizational Risk Management Aghili, S. June 2010

page 21 - 23

Beginning at the Endpoint Rai, S. June 2010


Chukwuma, P.

page 25 - 27

Asking the Difficult Questions McKenna, F. June 2010

page 29 - 31

Know Your Business Baker, N. June 2010

page 32 - 37

The Political Realm of Internal Auditing Ouellet, N. June 2010

page 39 - 42

Fighting the Good Fight Jackson, R. June 2010


page 40 - 46

An Internal Audit Upgrade Cathcart, R. June 2010


Kapoor,
G.

page 47 - 49

The Road to IFRS Conversion Mansour, N. June2010

page 50 - 54

Maximized Monitoring Lehmann, C. June 2010


Ramamoorti, S.
Weidenmier
Watson, M.
page 56 - 59

Graduate-level Risk Assessment Sobel, P. June 2010

page 61 - 65

The Distracted School District Heslop, G. June 2010


Kapp, L.

page 67 - 69

International Business Risk O'Regan, D. April 2010

page 21 - 23

The Other Whistleblower Buetow, B. April 2010


Marks, J.

page 25 - 27
Enabling Good Governance Davis, S. April 2010
Lukomnik, J.

page 28 - 29

The Complex Sea of Third-party Risk Jackson, R. April 2010

page 30 - 35

In Support of the Bottom Gierach, S. April 2010

Cascarino, R.
Basile, S.

page 36 - 39

Responding to Change Chambers, R. April 2010

page 40 - 46

The Importance of Internal Audit Opinions Rezaee, A. April 2010

page 47 - 50

Document Retention in a E-word Karcher, J. April 2010


Barker, R.

Cobb, A.

page 53 - 55

Shareholder Value-based Auditing Shen, K. April 2010

page 61 - 65
The Time Sheet Tamperer McNeal, A. April 2010

page 67 - 69

Attribute Sampling Plans Applegate, D. February 2010

page 19 - 22

Friend or Foe? Mar, S. February 2010

page 22 - 23

Defining GRC Marks, N. February 2010

page 25 - 27

Equipped for Governance Baker, N. February 2010

page 29 - 32

The Fraud Beneath the Surface Cancino, F. February 2010

page 33 - 36

Do the Right Thing Peterson Kramer, B. February 2010


Johnson III, J.

page 38 - 42

10 Steps to Sarbanes - Oxley Savings Douglas, B. February 2010


page 43 - 47

Leonardo and the Auditor Metzger, L. February 2010

page 48 - 51

A Prescription for FCPA Compliance Birk, M. February 2010

page 53 - 57

Is Everyone Anticipating Risk? Langer, D. February 2010

page 59 - 63

The House That Billy Built Brown, R. February 2010


McConnell Jr., D.

page 65 - 67

A Framework for Audit Evolution Macrae, E. February 2010

page 68 - 69

A No-surprises Audit Swafford, M. December 2009

page 21 - 23

The New Age of Virtualization Lee, L. December 2009


Sawyer, R.
page 25 - 27

Tapping Into Tips Childers, D. December 2009

page 29 - 31
A New Direction Baker, N. December 2009

page 32 - 36

Risk Assessments Six Sigma Style Jolin, J. December 2009

page 37 - 41

Ready to Work Dickins, D. December 2009


Reisch, J.

page 42 - 46

In Control Steffee, S. December 2009

page 47 - 49

Beyond Continuous Auditing Marks, N. December 2009

page 51 - 55

Plan for the Worst Freudenthal, M. December 2009

page 61 - 65

The Crooked Credit Analyst Kurniawanti, I. December 2009


Setiabudi, H.

page 67 - 69
Improving Client Relations Breon, M. October 2009

Stellwag, R.
page 19 - 21

Data on the Move Chaney, C. October 2009

page 23 - 25

In Defense of the Corporation Lyons, S. October 2009

page 27 - 29

Fraud in a Down Economy Svare, C. October 2009

page 32 - 36

A Closer Look at Financial Reporting Soltani, B. October 2009

page 39 - 43

The New Fraud Detectives Pollock, J. October 2009

Sumner, D.

page 44 - 48

A Groundswell of Risk Patetta Rotta, C.

page 49 - 52
All the Right Stuff Jackson, R. October 2009

page 54 - 56

Critical Skills for CAE Success Anderson, R. October 2009

page 57 - 58

An Enterprise GRC Framework Rasmussen, M. October 2009

page 61 - 65

When Rotation Doesn't Work Edited by October 2009

Marinaccio, M.
Van
Wijk, E.
page 67 - 70

Delivering Audit Value Lund in, E. August 2009

page 18 - 19

Security in a Cloud Rai S. August 2009

Chukwuma, P.

page 21 - 23

The Search for the Ideal Clayton, D. August 2009

page 25 -27

Software Trend Spotting Baker, N. August 2009

page 30 - 34
Leveraging Data Analysis Software Marks, N. August 2009

page 35 - 38

Acoounting For Words Torpey, D. August 2009


Walden,
V.

page 40 - 44

Ponzis and Pyramids Wells, J. August 2009

page 54 -58

Internal Auditing in Eastern Europe Rupsys, R. August 2009

page 59 - 61

Unethical Deeds or Outright Fraud? McNeal, A. August 2009


(edited
by)
page 71 - 75

An Audit of Legal Services Fargason, J. August 2009

page 76 - 77

Fighting High-tech Fraud Askelson, K. June 2009

page 19-21

Risk's Role in Governance Failures Marks, N. June 2009


page 23-25

Getting in Tune Baker, N. June 2009

page 28-32

Strategic GRC: 10 Steps to Implementation Frigo, M. June 2009

Anderson, R.

page 33-37

Keeping Your Reputation Clean Jackson, R. June 2009

page 38-42

A Reserve Against Loan Defaults Stanley, T. June 2009


Lajaunie, J.
Meeting, D.

page 43-47

Achieving Our Potential Winters, R. June 2009

page 48-53

The Rise of the Chief Risk Officer Wheeler, J. June 2009

page 55-57
Bill and Hold: A Fraud Unfolds Cardona, R. June 2009

page 65-69

Effective Kickoff Meetings Wright, R. April 2009

page 21 - 23

The Good, the Bad, and the Ugly Mukherjee, U. April 2009

page 25 - 26

The Black Hole of Assurance Chambers, A. April 2009

page 28 - 29

Auditing in Tight Times Baker, N. April 2009

page 30 - 36

Making Integrated Audits Reality Helpert, A. April 2009


Lazarine,
J.

page 37 - 40

Balancing Risk and Opportunity Baker, N. April 2009

page 42 - 45
6 Cultural Pillars of Succesful Audit Departments Adamec, B. April 2009

Leinicke, L.

Ostrosky, J.

page 46 - 51

The Matrix Revisited Hubbard, L. April 2009

page 55 - 57

Reaching the Standard Edited by: April 2009


Van
Wijk, E.
Holmes, T.

page 59 - 61

Whirlwind of Deception Dawdy, J. April 2009

page 63 - 67

Managing Risk in a Hostile World Ulsch, M. April 2009

page 68 - 69

Audit Evidence Clikeman, P. February 2009

page 19 - 20

Segregated Duties in Fashion Taiariol, R. February 2009

page 23 - 25

Combating Delays Abbas, N. February 2009

page 26 - 27
Keeping GREED at Bay Jackson, R. February 2009

page 28 - 34

A risk-centric approach that works Clayton, D. February 2009

page 35 - 39

How tight is your treasurer's GRIP on the CASH? Marks, J. February 2009

page 40 - 45

Rising to the Occasion McCollum, T. February 2009

page 47 - 49

Our Glass is Half Full Richards, D. February 2009

page 51 - 53

A Renewed Framework Baker, N. February 2009

page 54 - 59

Time to Teach ERM Beasley, M. February 2009


page 61 - 63

A Recruiting Mishap Edited by February 2009


Van Wijk,
E.
Holmes, T.
page 65 - 67

Elementary Fraud Medina, A. February 2009

page 69 - 73

Producing Quality Workpapers Wueste, B. December 2008

page 19 -21

The Five C's of IT Policy Chandra, I. December 2008

page 23 - 24

Risk: Key to Governance Dickhart, G. December 2008

page 27 - 30

Real - world ERM Baker, N. December 2008

page 32- 37

12 Key ERM Implementation Challenges Schanfield, A. December 2008


Helming, D.

page 41 - 44
In Times of CRISIS Jackson, R. December 2008

page 47 - 51

Auditing for Compliance Burch, S. December 2008

page 53 - 59

The Risk of Rogues Slifker, L. December 2008

page 60 - 64

How Much Armor Is Enough? Clayton, D. December 2008

page 69 - 73

One Fraud Leads to Another McNeal, A. December 2008

page 75 - 78

IT Controls: Good for Operations Milne, K. December 2008


Phelps, D.

page 80 - 81

Two Sides of Auditing Balkaran , L. October 2008

page21-23

The Science Behind Wireless Gibbs , N. October 2008

page25-27
At the Root of Risk Marks , N. October 2008

page29-30

Getting Up to Speed with IFRS Baker , N. October 2008

page32-37

1o Steps to Section 404 Efficiency Marks , N. October 2008

page 39-43

A Barometer for Stormy Times Harrington , J. October 2008

page 44-51

Engineering Value Into ERM Ramamoorti , S. October 2008


Weidenmier Watson
, M. Zabel ,
M.
page 53-59

The Multigenerational Workforce McDonald , P. October 2008

page 60-67

The Outsiders Jackson , R. October 2008

page 69-75
Waging War on Corruption Alvarez , S. October 2008

page 79-81

The Unchecked Payroll Manager Kessler , B. October 2008

page 89-93

Risk Responsibilities Stokhof , P. August 2008

page 21-25

Moving Toward Continuous Auditing Maciel de Aquino, C. August 2008


E. Lopes da
Silva, W.
Vasarhelyi , M.
page 27-29

Project Checkup Njaa , D. August 2008

page 31-34

Top Tech Priorities Jackson , R. August 2008

page 38-43

IT Skills for Internal Auditors Smith , P. August 2008

page 44-48

The XBRL Engine Builds Speed Fisher , L. August 2008


page 50-55

More than a Slogan Miller , P. August 2008

page 66-71

Adding Risk Back Into the Audit Process Pelletier , J. August 2008

page 73-77

The Three Dimensions of Fraud Murdock , H. August 2008

page 81-83

Stealing Funds For a Nest Egg McNeal , A. August 2008


page 87-91

Risk Management - based Auditing Ziegenfuss , D. August 2008

page 92-93

Effective Report Writing Gonzalez , F. June 2008

page 25 - 27

Putting IT Governance Into Action Rozek , P. June 2008

page 29 - 31

An Uncertain Protection Hartley Jr. , F. June 2008

page 33 - 36
A Broader Array of Skills Pryal , M. June 2008

page 39 - 43

Extracting Energy from Sarbanes - Oxley Redmond , G., June 2008


Reiling , M., Miller
, P.

page 45 - 48

The PCAOB 101 Olach , T. June 2008

page 50 - 54

Making a Difference Baker , N. June 2008

page 56 - 59

The Auditor's Role in Mergers and Acquisitions Dounis , N. June 2008

page 61 - 63

Reputations at Risk Jackson , R. June 2008

page 64 - 70

The Case for Risk Roundtables Smiechewicz , W. June 2008


page 72 - 73

The Rising Star Edelman , D. June 2008

page 77 - 81

Understanding Procurement Activities O'Regan , D. April 2008

page 25 - 29

Prescription for Health - care Audits Therrien , C. April 2008

page 31 - 33

An Expanding Role Bartsiotas , G. April 2008

page 35 - 36

See No Evil, Hear No Evil, Speak No Evil Baker , N. April 2008

page 38 - 43

Examining the Numbers Bruce , E. April 2008

page 45 - 49

The Right Fit: Auditing ERM Frameworks Psica , A. April 2008

page 50 - 56
The Auditor's Voice Algier , L. C. April 2008

page 59 - 61

Write SMART Adams , B., April 2008


Winstead, A.

page 64 - 68

The Insider Threat Aldhizer , G. April 2008

page 71 - 73

The Delinquent Borrower Sumners , E. April 2008

page 79 - 81

The Human Resources Audit Vito , K. April 2008

page 83 - 85

Journey to the Cutting Edge Ridley , J. February 2008

page 21 - 22

ERP Security Tools Allen , V. February 2008

page 25 - 27

Australian Auditors Step Forward McRostie , C. February 2008

page 29 - 33
Crash , Burn , & Learn Kane , M. February 2008

page 34 - 42

Rising to the Challenge Julien , R. February 2008


Richards , T.

page 43 - 46

Audits without Borders Jackson , R. February 2008

page 48 - 54

Auditing the Integrity of AML Programs Sartip , A. February 2008

page 55 - 58

4 Steps to a Successful Fraud Risk Assessment Zikmund , P. February 2008

page 60 - 64

Delivering on Your Promises De Pooter , M. February 2008

page 65 - 68

Outlook on Growth Risks Gulvadi , U. February 2008


page 71 - 73

The Audacious Pastor Heslop , G. February 2008

page 79 - 81

Follow-up Engagements Flynn , La Donna December 2007

page 23-25

Spotlight on E-discovery Bueb , F. December 2007

page 27-29

Internal Audits of Governance Marks , N. December 2007

page 31-32

In Search of Greater Knowledge Salierno , D. December 2007

page 35-37

Todays Internal Auditor Jackson , R. December 2007

page 38-42

Tomorrows Internal Auditor Baker, N. December 2007

page 44-50

Assessing the Control Environment Lightle , S. December 2007


Castellano , J.
Cutting , B.

page 51-56
Reducing Complexity McCollum , T. December 2007

page 57-60

A Practical Approach to Fraud Risk Lister , L. December 2007

page 61-65

Focus on High-risk Controls Goldberg , D. December 2007

page 69-71

The Favored Vendor Randall , W. December 2007

page 74-75

Benchmarking Performance Clemmons , D. December 2007

page 76-77

Documenting Internal Controls Koutoupis , A. October 2007

page 23-27

XBRL Comes of Age Filipek , R. October 2007

page 29-33

Tell It Like It Is Casas , E. October 2007

page 35-36
The Human Side of Risk Jackson , R. October 2007

page 38-44

Tips For Testing Anti-money Laundering Programs Khan , S. October 2007

page 45-48

Entity-level Gerkes , J. October 2007


Van der Werf , W. J.
Van der Wijk , H.

page 50-54

A Kinder, Gentler Audit De Berry , L. October 2007

page 56-60

From Conformance to Performance October 2007

page 61-64

Confronting the Emerging Threat Moynihan , J. October 2007

page 66-70

The Model Approach Mouchayleh , I. October 2007

page 73-75
The A La Carte Contract Fischer , E. October 2007

page 81-85

The Art and Science of Inquiry Koop , D. August 2007

page 25-29

Cyber-fraud Prevention Rohn , E. August 2007


Pinnero , A.

page 31-33

The SOFT Approach to Auditing Goldberg , D. August 2007

page 35-37

Under One Umbrella Baker , N. August 2007

page 38-43

The Integrated Auditor Chaney , C. August 2007


Kim , G.

page 46-51

Assessing Political Risk Chambers , R. August 2007


Jacobs , R.

page 58-64
Enhanced Audit Testing Hyde , G. August 2007

page 65-68

Going Up Cox , G. August 2007

page 72-77

A Focus on Integrity Biegelman, M. August 2007


Leinicke , L.
Ostrosky , J.
Rexroad , M.

page 79-83

The Importance of Monitoring Benson , J. August 2007

page 85-89

The One-woman Show Sutphen , P. August 2007

page 97-101

A Guide to Public Sector Management Cohen , A. G. August 2007

103-105

Leverage the Internet Kaplan , J. June 2007

Page 21-25

Security in Managements Terms Bassett , J. June 2007

Page 27-31

Rules of Behavior Patetta Rotta , C. June 2007

Page 33-37
A Heavier Weight To Carry Jackson , R. June 2007

Page 38-44

Creating a Fraud Risk Dialogue Kolman , M. June 2007

Page 45-48

Moving Forward With ERM De la Rosa , S. June 2007

Page 50-54

Quality Assessments for Small Shops Armanas , P. June 2007

Page 55-58

A Matter Of Opinion Piper , A. June 2007

Page 59-62

Preparing For A Pandemic Ying , J. June 2007


Ash , A.
Sly , T.

Page 64-67

The Language of Risk Espersen , D. June 2007

Page 69-73
No Work, Great Pay Belloli , P. June 2007

Page 79-81

Staying on Budget Hubbard , L. April 2007

page 23-27

Data Under Surveillance Moynihan , J. April 2007

page 29-33

Shedding Light on Executive Pay Sheer , E. April 2007


Sheer , D.

page 35-37

The fraud disconnect Baker , N. April 2007

page 38-44

A symbiotic relationship Bailey , J. April 2007

page 45-48

Taking the high road Jackson , R. April 2007

page 50-54
MYTH vs. Reality: Sarbanes-Oxley and ERM Roth , J. April 2007

page 55-60

Auditing player reward programs Mills , J. April 2007

page 62-68

Compliance through self-assessment Carter , C. April 2007

page 69-72

Safeguarding Documents Landwehr , J. April 2007

page 77-81

Fraud at the Top Heslop , G. April 2007

page 87-89

Auditing Sustainable Development Nieuwlands , H. April 2007

page 91-93

Reaching a Higher Level Glascock , K. February 2007

page 20-25

Compliance Automation Dickson , S. February 2007

page 27-29
An Overlooked Risk Applegate , D. February 2007

page 33-36

Streamlining Sarbanes-Oxley Compliance Kendall , K. February 2007

page 38-44

Intelligent fraud fighting Nyabuto Bichang'A , February 2007


S.

page 45-50

Managing Change Salierno , D. February 2007

page 51-54

Drawing a map of the business Andrews , C. February 2007

page 55-58

The auditor as internal consultant White , S. February 2007

page 60-64

7 criteria for ethics assessments Baggett , W. February 2007

page 65-69

Securities investigations revealed Olach , T. February 2007

page 70-75
Destination Ahead Psica , A. February 2007

page 77-80

Funding a Dream Jaenicke , R. February 2007

page 89-91

The Other Side of the Fence Rowe , K. December 2006


Johnson ,
E. page 27-28

Auditing E-mail Clients Ugochuku , I. December 2006

page 31-33

There Is More to Be Done Waring , C. December 2006

page 35-37

Keep The Company Clean Jackson , R. December 2006

page 40-45

Risky Business Anderson , S. December 2006


Christ ,
M.
Sedatole , K.

page 47-52

Global Integrity Alvarez , S. December 2006

page 53-56
Auditing Cultural Diversity Ricaud , J. December 2006

page 57-61

Cultivating A Loyal Workforce Helpert , A. December 2006

page 66-72

An Audit View of Hedge Funds Davison , B. December 2006

page 75-79

Lapping up the Profits McNeal , A. (editor) December 2006

page 85-87

Communicating Wrongdoing Kaplan , S. December 2006


Rittenberg
, L.
Schultz Jr. , J.
page 89-91

Planning for Success Rife , R. October 2006

page 25-29

Simplifying Complexity Simkin , M. October 2006

page 30-32

The ABCs of Reporting on Controls McCuaig , B. October 2006

page 35-39

On the Road to Good Governance McCollum , T. October 2006


page 40-46

Internal Control: No Smaller Matter Rittenberg , L. October 2006

page 47-51

Global Compliance Hussain , I. October 2006

page 52-56

Unearth the Power of Knowledge Anderson , R. October 2006


Leandri , S.

page 58-64

Seek and Ye Shall Find Grenough , J. October 2006

page 65-69

Different Strokes Baker , N. October 2006

page 75-78

The Softer Side Of Controls Buhariwalla , A. October 2006

page 81-87

The Patient Embezzler Kurniwanti , I. October 2006


Setiabudi , H.

page 95-99
A Multipurpose Manual Aumann , R. August 2006

page 23-27

Are You Looking Outside Enough? Lanza , R. August 2006


Brooks , D.

page 29-33

The CAEs Many Hats Jameson , S. August 2006

page 35-37

Getting a Grasp of IT Jackson , R. August 2006

page 38-46

International Audit Trends in the Public Sector Sterck , M. August 2006


Bouckaert , G.

page 49-53

An Array of Technology Tools Gray , G. August 2006

page 56-62

Cultivating The best Board De La Rosa , S. August 2006

page 69-75
Tell The World! Goepfert , S. August 2006

page 76-81

Policy and Governance Servage , J. August 2006

page 83-87

A Checkup For The Audit Shop Baker , N. August 2006

page 88-92

Diagnosis for Rising Health Costs Stohl , R. August 2006

page 94-95

Its Never Too Late McNeal , A. (edited August 2006


by)

page 103-107

Internal Auditings Role in M&As Dounis , N. August 2006

page 109-112

Gauging Business Risk Martin , A. June 2006

page 23-27

Safeguarding Spreadsheets Bordelon , P. June 2006

page 29-32
Unreasonable Control Aumann , R. June 2006

page 35-37

Will History Repeat Itself? Wells , J. June 2006

page 38-44

Blowing the Whistle Slovin , D. June 2006

page 45-49

Boom Time for Internal Audit Professionals Oxner , T. June 2006


Oxner , K.

page 50-57

Collection Agency Controls Gardner , J. June 2006

page 58-62

Adding Value Globally Greene Hagey , R. June 2006

page 64-68
The Quest for Talent McDonald , P. June 2006

page 72-77

Health Check for the Audit Brand Brinkley , M. June 2006

page 79-83

Fraudulent Overtime Belloli , P. June 2006

page 91-95

A Continuous View of Accounts Coderre , D. April 2006

page 25-31

Control Consciousness Gross , J. April 2006

page 32-35

ERM Under Construction : Building on Section 404 Sobel , P. April 2006

page 37-44

ERM Under Construction : Is IT Next for ERM? Ramamoorti , S. April 2006


Weidenmier , M.

page 37; 45-50


ERM Under Construction : Internal Auditing's Role in Gramling , A. April 2006
ERM Myers , P.

page 37; 52-58

A Case for Responsible Reporting McCuaig , B. April 2006

page 59-62

Change Champions Berk , J. April 2006

page 64-67

Reforming the Audit Function Pennekamp , P. April 2006


Vlasveld , P.

page 69-72

Standing Tall Baker , N. April 2006

page 75-80

Dubious Degrees Aumann , R. April 2006

page 83-89

Three Men and a Fraud Heslop , G. April 2006

page 97-99

The Wave of the Future Ziegenfuss , D. April 2006


(edited by)

page 100-101
Write It Right the First Time Feierman , J. February 2006

page 27-32

Power Up Compliance Work Saunders , C. February 2006

34-36

Restoring Trust Leech , T. February 2006

page 38-40

What Works Best Seaman , J. February 2006

page 42-48

Bridging the Great Divide McCollum , T. February 2006

page 49-53

Sustainable Compliance Langer , D. February 2006


Popanz , T.

page 54-58

How Secure is Your Wireless Network? Peterson , B. February 2006


Heninger , W.
Lindstrom , C.
Romney , M.
page 60-64

Think Like the Fraudster Lynch , A. February 2006


page 66-70

A Risk-Oriented Approach Beumer , H. February 2006

page 72-76

An Enterprise Risk Catalyst Roth , J. February 2006

page 81-87

Fraud in the Audit Class Bishop , T. February 2006


(edited by)

page 95-99

A Second Career in Auditing Jacob , S. December 2005

page 25-29

Get Spreadsheets Under Control Martin , A. December 2005

page 31-35

Eye on the Corporate Cookie Jar Green , S. December 2005

page 37-39

Navigating Through Change Jackson , R. December 2005

page 40-46

New Hope for Kenya's Auditors Baker , N. December 2005

page 47-50
Stepping Up Bromilow , C. December 2005
Berlin , B.
Anderson , R.

page 52-57

Systems Development Audits McQuay , P. December 2005

page 58-62

To Tell the Truth Murdock , H. December 2005

page 63-67

Surviving the Storm Greene Hagey , R. December 2005

page 68-71

ERM-based Audit Reports De la Rosa , Sean December 2005

page 73-75

The Two-timing Traveler Bishop , T. December 2005


(edited by)

page 83-87

Easing Into Interviews Whatley , P. October 2005


page 25-26
Dangerous Devices Rostern , J. October 2005

page 29-33

Ethics as a Strategy Childers , D. October 2005

page 34-38

Behind the Shadow Jackson , R. October 2005

page 40-46

Raise the Red Flag Moyes , G. October 2005


Lin , P.
Landry , R.

page 47-51

From Honeymoon To Commitment Graham , G. October 2005


Lewis , T.

page 54-57

Repairing Equipment Maintenance Costs Gardner , J. October 2005

page 58-61
A Matter of Principles Piper , A. October 2005

page 62-66

Five Steps To Assessing Disclosure Controls McCuaig , B. October 2005

page 67-70

Quality in the Mix Liebesman , S. October 2005

page 73-77

The Troublesome Teller Bishop , T. October 2005


(edited by)

page 85-89

Curse of the Prior Workpapers Jones Lange , J. August 2005

page 26-27

Casting a Wide Net Finne , T. August 2005

page 29-33

Common Good, Common Sense Finamore , C. August 2005

page 35-38

Keeping Our Promise Warga , T. August 2005


page 40-45

That's Privileged Information Glascock , K. August 2005

page 46-51

Inspiration from Beethoven's Sixth Nigrini , M. August 2005

page 52-56

Grappling with Section 404 Doyle , S. August 2005

page 57-61

There Is No Shortcut to Good Controls Jackson , R. August 2005

page 62-67

Internal Auditing in the Public Sector Nordin van August 2005


Gansberghe , C.

page 69-73

Opening the door Baker , N. August 2005

page 76-86

A Change of Focus Macleod , A. August 2005


Overell ,
B.
page 97-101

Nonexistent Assets Jacka , M. August 2005

(edited by)

page 103-109

Drying Out Fraud Bishop , T. August 2005

(edited by) page 111-115

Limits of Process Documentation Hubbard , L. June 2005

page 26-27

The Drivers View Schmidt , C. June 2005

page 29-32

A Critical Eye Matraia , M. June 2005

page 35-38

Getting a Leg Up Adamec , B. June 2005


Leinicke , L.

Ostrosky , J.
Rexroad , M.

page 40-45

On The Lighter Side Jacka , M. June 2005

page 46-48

Sarbanes-Oxley: A Special Report - Global Debate Baker , N. June 2005


Over Controls
page 49-54

Sarbanes-Oxley: A Special Report - The Good News Rittenberg , L. June 2005


About Compliance Miller , P.

page 49; 55-60

Sarbanes-Oxley: A Special Report - A Guide To Section Douglas , B. June 2005


404 Project Management

page 49; 61-67

In Praise of Independent Insiders Jackson , R. June 2005

page 68-71

Spreadsheets Under Pressure Leech , T. June 2005

page 73-75

Advance to Go, Collect $800,000 McConnell Jr. , D. June 2005


Montgomery ,
R.
page 83-87

Killing the Spider Keith , J. April 2005

page 25-27

A Two-step Testing Process Lanza , R. April 2005

Mezzio , S.
page 29-32
A Panacea of the Profession McCuaig , B. April 2005

page 34-38

Setting the Standard Fraser , B. April 2005

page 40-43

Role Play Jackson , R. April 2005

page 44-50

A Quantitative Assessment of Internal Controls Perry , W. April 2005


Warner , H.
C. "Pete"

page 51-55

A Proactive Approach to Fighting Fraud Pacini , C. April 2005

Brody , R.

page 56-61

An Overview of the EU 8th Directive Braiotta , L. April 2005

page 62-65

RFID Risk Management Kopalchick , J. April 2005


Monk
, C.

page 66-72
Fraud Resistant P-Cards Holdegraver , D. April 2005

page 73-76

A Sustainable Approach to ERM Schanfield , A. April 2005


Miller , M.

page 79-83

Aire (sic) Jacka , M. April 2005


(edited
by)
page 85-89

Part-time Job, Full-time Losses Bishop , T. April 2005


(edited by)

page 91-93

A High-powered Auditor Balkaran , L. February 2005

page 26-27

Fraud and Artificial Intelligence Baker , N. February 2005

page 29-32

Maintaining Control Marks , N. February 2005

page 36-38

Corporate Social Responsibility Fraser , B. February 2005

page 42-47

The Ripple Effect Green , S. February 2005


Gregory ,
H.
page 48-60

The Fight Against Fraud Salierno , D. February 2005

page 62-66

ERM: A Status Report Beasley , M. February 2005


Clune , R.

Hermanson , D.

page 67-72

Sound Skepticism Zwirn , E. February 2005

page 73-77

Assessing the People Process Espersen , D. February 2005

page 81-87

Grounds for Dismissal Atkinson , M. February 2005


Biliske , M.

page 95-99

A Fresh Look at Walkthroughs Turpen , R. December 2004

page 25-29
Single Sign-on Bigler , M. December 2004

page 31-34

The Root of Corporate Evil Guerrero , D. December 2004

page 37-40

Welcome to the New World of Accounting Van Wyk , A. December 2004


Taylor , D.

page 42-47

A 10-Step Sarbanes-Oxley Solution Kendall , K. December 2004

page 48-51

CRM: Risks and Controls Aldhizer III , G. December 2004


Cashell , J.

page 52-58

A New Stage of Reform Baker , N. December 2004

page 59-62
A Strategy for Providing Assurance Parkinson , M. December 2004

page 63-68

Measuring Ethical Climate Risk Waring , C. December 2004

page 71-75

An Off-key Tone Jacka , M. December 2004


(edited
by)

page 76-81

Don't Shoot the Messenger Thompson , C. December 2004

page 83-87

The U.S. Corporate Audit Function Applegate , D. October 2004

page 23-27

The RFID Revolution Crowell , D. October 2004

page 31-34

Safeguarding Auditor Objectivity Gallegos , F. October 2004

page 37-41

David A. Richards Takes The Helm Scott , A. October 2004

page 43-47
The Ethical Climate Barometer Verschoor , C. October 2004

page 48-53

Principles versus Rules Jackson , R. October 2004

page 56-61

An Audit Transformation Lapointe , J. October 2004

page 62-66

Beyond Sarbanes-Oxley D'Arcangelo , J. October 2004

page 67-72

Risk Reflections Roth , J. October 2004

Espersen , D.
page 75-79

The 13 Cent Mistake Thompson , C. October 2004


(edited by)

page 85-89

Sampling Made Simple Martin , J. August 2004

page 21-24

Are You Ready for XBRL? Coderre , D. August 2004

page 26-28
Auditing Compensation Gupta , P. August 2004

page 31-32

Get the Most out of Audit Tools Jackson ,R. August 2004

page 36-47

Merger and Acquisition Opportunities Flanagan , D. August 2004


Kreuze , J.
Smith ,
M.

page 55-59

The More Things Change Marks , N. August 2004

page 60-64

Seize the Moment McPhilimy , B. August 2004

page 66-71

Cool Under Fire Fraser , B. August 2004

page 72-77
Starting from Scratch Beumer , H. August 2004

page 79-85

The Matrix Revisited Roth , J. August 2004

Espersen , D.
(edited by)
page 87-89

Redefining Workers Comp Jacka , M. August 2004


(edited by)

page 91-92

Adding Real Value Thompson , C. August 2004


(edited by)
page 94-99

An Ethics Self-exam Bauer , C. June 2004

page 27-31

An Intranet Success Story Correia , A. C. June 2004


Menezes de Faria
, E. L.
page 32-35

The Good Side of Sarbanes-Oxley Scott , W. June 2004

page 36-39

On the Road of Change Chapman , C. June 2004

page 40-47
EU Accession and Sound Financial Management Baker , N. June 2004

49-51

Improper Revenue Recognition Stallworth , L. June 2004


Digregorio ,
D.

page 53-56

A Good Time to be an Internal Auditor Oxner , T. June 2004


Oxner , K.

page 58-65

A Coordinated Effort Barrier , M. June 2004

page 66-69

AuditingThe Musical Jacka , M. June 2004

page 71-73

Embracing Internal Controls Brune , C. June 2004

page 75-81
Progress for Process Attaway , M. June 2004

page 82-87

Auditing Governance Orsini , B. June 2004

page 89-91

Inappropriate P-card Practices Thompson , C. June 2004


(edited by)
page 97-99

Financial Statement Assertions Clikeman , P. April 2004

page 23-25

Stepping Into Continuous Audit Nelson , L. April 2004

page 27-29

Getting to the Heart of the Problem Roth , J. April 2004

page 31-32

The Fight Against Fraud Banks , D. April 2004

page 34-39

Fraud Risk Assessments Frank , J. April 2004

page 40-47

An Environment for Fraud Jacka , J. M. April 2004

49-53
The European Reform Agenda Baker , N. April 2004

page 55-59

Proud to Be an Internal Auditor Barrier , M. April 2004

page 60-65

Training New Auditors Applegate , D. April 2004

page 66-73

The Privilege of Internal Auditing Ferenczy , J. April 2004

page 75-81

Hidden Health Benefit Costs Stohl , R. April 2004

page 82-83

Right Controls, Wrong Culture Jacka , M. April 2004

page 85-87

Management Left Unchecked Trobaugh , D. April 2004

page 88-89
Opening and Closing Meetings Hubbard , L. February 2004
(edited by)
page 27-29

Sarbanes-Oxley: The IT Dimension Chan , S. February 2004

page

Balancing Relationships Joscelyne , G. J. February 2004

page 35-36

Learning to Love the Scrutinity Fabrizius , M. February 2004


Serafini , R.

page 38-43

Making Sense of Sarbanes-Oxley Tools Lanza , R. February 2004

page 45-51

An Uphill Battle Barrier , M. February 2004

page 52-55

Keeping Bribery at Bay Herz , P. February 2004

Larson , R.

page 60-67
Make It Easy; They Will Come Johnson , C. February 2004

Wright , C.

page 69-73

World-class Audit and Control Practices Robitaille , D. February 2004

page 74-81

Making New Connections Roth , J. February 2004


Espersen
, D. page 82-83

A Novel Credit Card Scam Langlinais , S. February 2004

page 89-91
Summary of the article Key words

Client feedback can help best practices


improve audit performance.

Five controls can help protect IT audit


smaller businesses
from cyberbreaches.

Use COBIT 5 to take a holistic risk management IT


look at IT risk.

A PR head tries to mask the fraud findings best


hostile work environment she practices
created.

This years crop of Emerging emerging leaders


Leaders is ripe with talent and
ready for the challenges of
todays organizational
demands.

Current and past Emerging career development


Leaders discuss the tough
assignments that helped propel
their careers forward.

Sharing difficult messages is soft skills


an unavoidable part of the job
for internal auditors.

Women in business are taking gender diversity


on the barriers to
advancement, and thats good
news for everyone.
Internal auditors can assurance
facilitate efforts to document
the organizations
combined assurance activities.

Companies cannot automate governance


their way to compliance.

Presenting recommendations best practices


is an art.

Auditors can use big data to IT audit


expand their abilities.

Internal audit is an auditable risk management


entity.

Fraud has many faces. fraud findings

Internal audit is well-positioned integrated reporting


to examine how its
organization reports on
nonfinancial issues.

The updated COSO internal control


Internal ControlIntegrated COSO
Framework is at the heart of
Boeings internal audit work.

Organizations must find employee privacy


ways to accommodate
employees personal
technology use while also
meeting regulatory and other
requirements.
Businesses benefit from a compliance
proactive partnership
between internal audit
and the compliance function.

Understanding the powers of communication


persuasion and applying key
rhetorical skills can improve the
work of any internal auditor.

Internal auditors knowledge of fraud


the business makes them ideal
candidates to detect unethical
behaviors.

Regulatory oversight of data governance


security is on the increase.

To obtain meaningful best practices


information, auditors must
understand the data.

Auditors can find value in IT audit


thinking like a hacker.

Organizations need a risk management


comprehensive summary of
assurance.

Vendors take advantage of a fraud findings


poorly administered contract.

The Internet of Things requires cyberrisk


internal auditors to confront
risks that are not so neatly
contained.
Internal audit departments cyberrisk
should work collaboratively and
proactively to address
breaches and build resistance
to future attacks.

Internal auditors should delve cyberrisk


into the complexities and
unique risks of moving into a
cloud platform.

Control self-assessments can control


increase audit efficiency and self-assessments
spread control awareness
throughout the organization.

IIA Global Chairman of the advocacy


Board Angela Witzany says
internal audit's ability to remain
relevant hinges on ceaseless
attention to the priorities of the
organization it serves.

Internal auditors are being creating value


continually challenged to
improve their effectiveness to
better meet growing
expectations and workloads.

Understanding the different governance


sustainability ratings can help
auditors provide assurance.

Clear, focused messages often best practices


result in management action.
IT knowledge is a IT audit
prerequisite for todays internal
auditor.

Timely risk information can risk management


help management make better
decisions.

Internal auditors can identify corporate culture


unhealthy behaviors that may
undermine the organization.

No matter the size of an audit technology


function, analytics can be
implemented for big gains.

Several keynote speakers from risk management


this years IIA International
Conference identify emerging
risks facing organizations.

Capability maturity models can anti-corruption


help organizations
assess the effectiveness of
anti-corruption programs.

The 2016-2017 chairman of the advocacy


North American Board, best practices
ROBERT KULING, encourages
internal
auditors to create the role for
themselves that is best for both
the organization and their own
personal development.

Internal auditors can identify fraud


red flags and reduce the risk
and impact of related-party
fraud.
Sharing audit observations is governance
one of the most important tasks
auditors perform.

Effective controls remain key to best practices


fraud prevention.

Is internal audit relevant to risk management


collaborative risk
management?

Mini frauds are dangerous fraud


beyond their financial impact.

Attention to detail and focused best practices


effort can help internal auditors stakeholder relationship
build the relationships required
to be perceived as valued
advisers.

Integrating advanced forensic fraud


data analytics capabilities can
help auditors mitigate fraud
risks and demonstrate returns.

Instead of emphasizing soft skills best


formalities, inter- nal auditors practicees
should approach each
interview like a conver- sation.

Taking a close look at payroll fraud


risks can enable internal
auditors to help their
organizations save money and
identify wrongdoing.
Internal audit can provide ethics
insight into corporate integrity
and people-related risks.

The dynamic, fast- paced project management


nature of Agile software
development requires audi-
tors to think differently about
internal controls.

U.S government updates governance


guidance for federal auditors.

A review of the past sheds light best practices


on how the profession has
evolved, what its role has
been, and why it has
remained relevant to
stakeholders.

Todays internal auditors enjoy best practices


greater stature within the
organization and are working to
meet ever-increasing
expectations.

best practices

Writing audit reports doesnt best practices


have to be a daunting task.

Even medical devices are IT Audit


vulnerable to cybersecurity
risks.

A Four Hats risk assessment risk management


can help determine ERMs best practices
impact.
A trusted employee takes fraud
advantage of her
unquestioning employer.

Meet Internal Auditors 2015 emerging leaders


Emerging Leaders theyre
bright, ambitious,
and eager to advance the
profession.

Diverse backgrounds can professional development


provide different perspectives, talent
help bridge the skills gap, and management
strengthen the audit team.

Governing Government public sector


Risk Public sector agencies are enterprise risk
trying to gain their balance as management
they navigate enterprise risk ERM
management.

Internal audit can change stakeholder relationships


stakeholders perceptions by
being more reliable and
credible, and strengthening
relationships.

Organizations should assess ethics


whether their
mechanism for identifying confl
icts is working as designed.

Independence is a mind-set governance


displayed through distinct
behaviors.
Corrected audit deficiencies best practices
reinforce a strong control
environment.

Internal auditors can help IT Audit


thwart social engineering
efforts.

An inattentive board of fraud


directors allows a CEOs
wrongdoings to go unnoticed.

Organizations that have risk management


adopted the three lines model
see collaborative opportunities
to address risk.

Fannie quality assessment


Maes quality program
demonstrates the effectiveness
of its internal audit operations
in meeting stakeholder
expectations.

Citi Internal Audit undertook professional development


an ambitious project to
transform its training and
development program,
enhance consistency, and
better meet stakeholder needs.

Using a systematic, data analytics


sustainable mechanism to
determine level of effort can
help auditors develop a reliable
budget for analytics work.
By assessing integrity and ethics
ethics safeguards, internal
audit can help the organization
protect against fraud and other
wrongdoing.

Adaptable CAEs who look to leadership


make changes in how internal
audit addresses critical risks
are the biggest benefi to
stakeholders.

Big data presents governance


organizations with both risk
and opportunity.

The consolidated approach: IT Audit


Audit once and use for many.

CAEs can enhance the audit risk assessment


committees ability to manage
uncertainty.

Skimming birth and death fraud


certificate fees proves lucrative
for a county clerk.

To help organizations lock technology


down security, internal auditors
must raise their skills and
understand the latest threats.

With personal information at technology


risk, internal auditors must
provide assurance for the
many facets that make up data
security.
By addressing people, technology
processes, and technology,
internal audit can ensure a
successful data analytics
initiative.

The IIAs updated International professional practice


Professional Practices
Framework helps guide
auditors through change and
ever-growing challenges.

New IIA Global Chairman of best practices


the Board Larry Harrington professional guidance
says internal auditors have the advocacy
opportunity to create positive
change in a world that is
evolving at lightning speed.

Developing a value proposition marketing internal audit


will help internal audit better
understand and communicate
its worth.

Why did some companies fail governance


to gain value from COSO
2013?

Delegating creates best practices


opportunities for
improvement.

Six factors can determine IT Audit


analytics success.

COSO 2013 risk assessment


can enhance fraud prevention. COSO 2013
A fake vendor scheme nets an fraud
employee US$600,000.

Strong internal controls and anti-bribery best


effective internal audit are practices
critical in global anti-corruption
efforts.

A good relationship with the audit committee


audit committee can enable
CAEs to better satisfy
members expectations

Several key strategies can help best practices


CAEs address challenges professional guidance
associated advocacy
with organizational politics.

A diverse and inclusive best practices


culture at MGM Resorts
International has fostered a
collaborative and innovative
work environment.

The new chairman of The IIAs advocacy


North American Board, MIKE best practices
JOYCE, says now is the
time for internal auditors to
step up, be recognized, and
have an impact.

Internal audit functions can best practices


follow four steps toward professional guidance
greater involvement in
strategic initiatives.

Internal audits focus on governance


risk needs to shift from
retrospective to proactive.
Good working relationships best practices
lead to effective engagements.

Data visualization tools can IT Audit


help internal auditors dig deep
to uncover potential fraud.

Internal auditors should pay as risk assessment


much attention to the upside of
risk as they do the downside.

A fraudster dupes an fraud


unsuspecting employee by
impersonating a company
executive.

Audit departments of limited knowledge sharing


size can learn a lot from their best practices
larger counterparts, but they
have much to teach as well.

Internal auditors should assess professional guidance


the business processes and tools
risks associated with signing technology
documents digitally.

A smart approach to U.S. best practices


Affordable Care Act compliance health care industry
begins with a comprehensive
risk assessment.

Recent governance-related governance


developments require the
profession to revisit some of its
long-held paradigms.
The internal auditor's ability to objectivity
approach an engagement best practices
objectively is influenced greatly
by the skepticism exhibited.

An effective joint venture risk management


governance strategy can
ensure an appropriate level of
owner oversight and minimize
shared risks.

Organizations should facilitate governance


whistleblowing without fear.

The time is now to collaborate best practices


with external audit.

Small technology firms can IT Audit


take steps to avoid becoming
fraud victims.

Auditors can provide value at risk assessment


various stages of the leasing
process.

Stakeholders offer their views stakeholder perspectives


of the profession and describe best
how auditors can best serve practices
organizational needs.

Internal audit departments COSO


can fine-tune their internal financial reporting
controls over financial fraud
reporting using the COSO
framework update.
Understanding social media professional guidance
regulation, and its associated social media
risks, is key to helping protect
the organization from potential
harm.

With occupational crime fraud


rising, internal auditors
need to master the myriad
investigative, insurance, and
legal steps for fighting fraud.

The best internal best practices


auditors are in high demand, recruitment
so audit departments need to
do what it takes to hire great
practitioners.

Understanding inherent risks in risk assessment


the supply chain and
procurement process
can help auditors recover
substantial dividends.

Internal audit is not the only governance


assurance function.

Follow-up audits hold business best practices


units accountable.

Boards must demand insight IT Audit


on cybersecurity.

Risk management has a role in risk assessment


strategic decision-making.

A trustworthy manager takes fraud findings


advantage of weak controls.
Experts predict that internal best practices
auditors will rely more on
analytics in 2015, and that
stakeholder expectations will
continue to rise.

Audit leaders can help their professional guidance


staff adopt a more
businessminded focus and
successfully transition from
traditional assurance work to
advisory and consultative
services.

A commitment to excellence advocacy


and selfimprovement can sow best practices
the seeds for a great internal professional guidance
audit career.

Internal audit should be a best practices


driver of change to ensure the
organization keeps pace with
shifting business needs. Only
by embracing innovation will
internal auditors find new and
better ways to do their jobs.

Encryption is necessary to IT audit


establishing strong security
and internal controls. Auditors
require a working knowledge of
the process to provide
assurance that it is helping
secure data.

Standards compliance is the governance


mark of a true professional.
Internal audit can be a catalyst best practices
for expanding the use of
analytics.

Safeguarding customer data is IT Audit


the latest front in the battle
against fraud.

Embracing Lean principles can risk assessment


help enhance internal audits
risk assessments.

A vendor pads revenue with fraud findings


nearly US$1 million of sales
tax.

Investigating fraud by fraud


corporate leaders can be a best practices
risky job for internal audit
without the backing of the
board.

To help keep information risk management


secure, auditors need to
familiarize themselves with
relevant systems, processes,
regulatory requirements, and
controls.

The financial meltdown finance


continues to put pressure on best practices
auditors and test assumptions
about risk-based auditing and
the three lines of defense.

Cultivating trust can enhance best practices


business performance, but it management
runs counter to the instincts
of organizations and internal
auditors.
The U.S. DOE audited billions government
of dollars in Recovery Act
funds to ensure transparency
and accountability to
taxpayers.

First-time users of interest rate risk management


derivatives can benefit from
internal audit expertise.

Organizations need to optimize governance


their integrated assurance.

Postmortems can lead to best practices


successful future audits.

Data loss systems can help IT Audit


plug digital leaks.

Digital currencies pose myriad risk assessment


risks.

A casino employee uses the fraud findings


cage as her personal bank.

The intensity and pace of risk assessment


change in business today is professional
forcing internal auditors to guidance
think, feel, and adapt differently
to the emerging risk landscape.

Many state and local government


governments are setting up
inspector general offices to root
out corruption and waste.
The IIA's new global chairman professional guidance
of the board, Anton van Wyk, advocacy
says its time for internal audit
to address the chasm that has
opened between its current
role and stakeholder
expectations.

By mastering new ways of best practices


thinking, auditors can provide innovation
the business insights their
stakeholders demand.

The more internal auditors fraud


understand fraud and its
misconceptions, the better
prepared they are to recognize
it when it occurs.

To help effect change, auditors best practices


sometimes need to convince business
management that action is improvement
necessary, appropriate, and in management
some cases, urgently required.

Organizational vision has an governance


impact on governance success
and its failure.

Internal audit evaluates the best practices


clarity and management of IT IT Audit
risks.

Bitcoin raises business IT Audit


concerns.

Identifying emerging risks ERM


through ERM. risk assessment
A vendor overbills its client by fraud findings
more than US $3.5 million.

Top auditors at Cisco, Google, professional guidance


and LinkedIn employ innovative
practices to meet the demands
of their clients ever-changing
environments.

Threats to the organizations professional guidance


data, systems, and devices
present a challenge to the
entire business, not just IT.

Beyond the big data hype are best practices


practical ways to probe
information for insights on
organizational risks.

The Texas Department of COSO


Transportation successfully professional guidance
implemented COSO 2013 to
enhance its audit procedures.

John Wszelakis career has advocacy


been anything but dull. From
traveling the world to working
for an agency that runs liquor
stores and collaborates with
law enforcement, his newest
role is serving as chair of The
IIAs North American Board.

How one internal audit best practices


department identified problems
and provided
recommendations to
strengthen the companys
response to business
disruptions.
Sustainability is a mainstream governance
pillar of corporate governance.

Its worth investing in face-to- best practices


face meetings with the client at
the front end of an audit.

Internal audit needs to identify IT Audit


the technology risks that will be
the focus of its IT audit efforts.

Fleet card usage is an area fraud findings


ripe for fraud.

Meet 20 emerging leaders who advocacy


are making a difference in their
organizations and helping
shape the future of the internal
audit profession.

Sharing knowledge and professional guidance


expertise makes for well-
rounded, relevant auditors.

The recession is over, but its risk assessment


impact on government public sector
agencies is still being felt, government auditing
leaving auditors to overcome
daunting challenges.

IIRC Chair Mervyn King corporate governance


discusses his long involvement integrated
in corporate governance and reporting
his commitment to change the
way we understand
companies.
CAEs say defining key performance metrics
performance metrics can professional
provide substantive data on guidance
internal audits value to the
organization.

Governance of social media governance


begins with assessing the
risks.

Is the problem with your audit best practices


report poor writing, or could it
be poor audit skills?

Internal audits value is best practices


inextricably linked to effective
project management.

The BYOD phenomenon has IT Audit


sparked the need for a device
use road map,

Organizations can benefit best practices


greatly from involving internal risk assessment
audit in strategic risk-taking
decisions.

A CFO fraudulently manages fraud findings


the organizations debt
covenant parameters.

Former Olympus CEO Michael fraud findings


Woodford shares what hes
learned since blowing the
whistle on a billion-dollar fraud,
and how internal audit can help
prevent such scandals in the
future.
Internal audit can add value by risk assessment best
assessing the risks around the practices
organizations business
relationships.

Though their backgrounds vary management


greatly, high-performing CAEs CAE
have much in common.

Internal auditors can use COSO


COSO components to develop fraud
and deliver an effective fraud risk assessment
mitigation program. professional guidance

While uncertainty surrounds risk management


requirements of the new U.S. best practices
health-care law, internal
auditors can still provide
valuable assistance to
organizations.

Performing an operational audit risk management


of the repair and maintenance best practices
function can help mitigate
potentially costly risks and
capture significant
opportunities.

Good governance is critical to governance


successful technology
initiatives.

Internal audit's charter can best practices


provide a framework for its
conduct.

Auditors have an important role IT Audit


to play in preventing
information leakage.
The right information can turn best practices
unforeseen threats into risk assessment
foreseeable events.

A newly hired CAE soon fraud findings


regrets taking the job.

Seven thought leaders offer a advocacy


glimpse of internal audits professional guidance
future and predict where the
professions challenges and
opportunities will lie.

Having a succession plan can best practices


prepare internal audit for the
potential departure of its CAE.

A seasoned CAE outlines best practices


simple steps for internal audit tools
to sharpen its focus, enhance
its contribution, and satisfy
stakeholder needs.

By running the audit professional guidance


department like a business, management
CAEs ensure responsiveness CAE
to the marketplace that matters
executive management and
the audit committee.

A motor fleet audit illustrates best practices


how auditors can help uncover
weaknesses in existing policies
and procedures.

Does internal audit practice governance


what it preaches?
Auditors preparing for best practices
certification exams should have
a plan.

Internal audit has much to gain best practices


from investigating new IT Audit
technologies.

Auditors can help management best practices


address the risks related to the risk assessment
expanded COSO reporting COSO
objective.

A vendor exploits its client's fraud findings


week controls to bill for work
never done.

Internal audit can help untangle compliance


the host of regulations currently
facing organizations and
provide assurance that
compliance is under control.

Following sound procedures at fraud


the outset can mean the best practices
difference between a
successful investigation and
one that goes terribly awry.

Crowdsourcing provides best practices


auditors a powerful means of
harnessing collective
knowledge.

Using recent updates of IT governance


ISACA's Information Systems
Audit and Assurance Standards
alongside COBIT 5 can help
auditors evaluate their
organization's information
systems governance.
Full-service audits can help best practices
audit committees stay the
course toward meeting
organizational objectives.

Internal auditors should best practices


evaluate whether
organizational policies and
procedures are in line with
established goals.

Transparency simply is not an governance


absolute in all situations.

Auditors can benefit from a best practices


review of walk-through
procedures.

Recent events illustrate the IT Audit


importance of protecting critical
information.

A woman cashes in on her fraud findings


dead grandmothers Social
Security benefits.

Leveraging a wide spectrum of best practices


technologies can make management
auditors more effective and
relevant in todays business
environment.

Big data, cloud, mobile, and best practices


social media technologies are
transforming the business
environment as well as the
risks.
Potential fraudsters are using fraud
new business technologies to best practices
fish for company information.

The IIAs new chairman of the professional guidance


board, PAUL SOBEL, says best practices
internal auditors need to advocacy
envision new ways to add
value to their organization and
the profession as a whole.

The long-awaited Internal COSO


ControlIntegrated Framework tools
update aims to help professional guidance
organizations design and ERM
implement controls, with an
eye toward todays business
challenges.

Internal auditors can help best practices


prevent losses through their
awareness of the risk areas in
health benefits administration.

Executive sessions can governance


contribute to enhanced
communication and oversight.

Three practices can increase best practices


the likelihood of successful
post-engagement follow-ups.

Risk-based auditing first risk assessment


requires a sound best practices
understanding of risk.
Meet the next generation of advocacy
internal auditors. Their
fearlessness, professionalism,
and passion for their work is
driving the profession to new
heights.

Nontechnical, qualitative soft skills


attributes should be developed professional guidance
throughout the audit recruiting, management
retention, and talent advocacy
development life cycle.

Three keynote speakers for advocacy


this year's IIA International professional guidance
Conference predict what lies
ahead for organizations and
their internal auditors.

The new chair of The IIA's advocacy


North American Board, Carolyn professional guidance
Devine Saint, shares current
goals for U.S., Canadian, and
Carribean operations and her
thoughts on moving the
profession forward.

Well-formed questions and professional guidance


attentive listening skills can best practices
help auditors separate truth tools
from deception during
interviews.

Effective leadership is not governance


enough to ensure a failure
won't occur.

The audit manual is a vital part best practices


of the auditor's toolkit.
A plethora of IT-related IT audit
acronyms are affecting internal best practices
auditor's work.

An audit of the operational risk risk assessment


management program can lead best practices
to the root of a problem.

A property manager steals US fraud findings


$20,000 in gift cards from a
trusting employer.

When auditing governance, governance


diplomacy and following
established procedures are
more effective than
confrontation.

Internal auditors should play a control


key role in evaluating controls financial reporting
for the XBRL reporting process. XBLR

A bank's internal audit professional guidance


department successfully
juggles continuous auditing and
monitoring while providing
process assurance.

With an awareness of common risk management


shortcomings, internal auditors tools
can help better meet
stakeholder expectations and
ensure business objectives are
achieved.
Hewlett-Packard's internal best practices
audit department looks to
prevent debilitating injury to the
business through open
communication and
partnerships.

Auditors can add value to the governance


governance process by asking
the right questions.

Cooperation between internal best practices


and external auditors can be
mutually beneficial.

Business use of personal IT audit


mobile devices creates a host best practices
of security risks.

In a data-driven world, reliable risk assessment


information is vital. best practices

A trusted employee takes fraud findings


advantage of a small business
owner.

Vast stores of information can risk assessment


provide organizations endless
insight on their business.
Managing and safeguarding all
that data is another story.

Internal audit should examine risk assessment


closely the oversight of the
organization's third-party
relationships to enhance
effective governance and
decrease risk.
Internal auditors should not be professional guidance
afraid to embrace their role in ERM
enterprise risk management
and move it ahead in their
organizations.

A multi-dimensional audit performance


assessment tool can help audit tools
practitioners determine how
their department rates along a
spectrum of performance
levels.

Auditing marketing operations risk assessment


is crucial to addressing risks to risk management
the organization's brand. tools

A subtle change to the governance


Standards creates a huge
opportunity for better audit
planning.

Follow-up is a critical part of best practices


any audit.

Auditors can help manage IT IT audit


outsourcing risks. best practices

An audit of reputational risk risk assessment


management can go a long best practices
way toward protecting a
company's standing.

Co-workers scheme with a fraud findings


vendor to swindle their
employer out of US $512.000.
Auditors can find themselves in ethics code
a perilous position when compliance
management stonewalls their
attempt to investigate possible
ethics violations.

Internal auditors have a unique risk assessment


opportunity to help identify and tools
manage third-party risks
proactively through due
diligence work.

Streamlined processes and professional guidance


principles can help internal tools
audit minimize wasted time and
effort while meeting the needs
of its customers.

Regular audits of IT safeguards IT


can reveal whether staff tools
members are doing their part to risk assessment
protect the organization's data
and networks.

Former practitioners are using advocacy


what they learned in internal best practices
auditing to add value in their
new profession.

Auditors should be using governance


automated continuous
monitoring to its fullest extent.

Audit reports should get to the best practices


point quickly, rather than
forcing readers to wade
through a mass of overwritten
text.
Criteria, condition, cause, and best practices
effect the fundamentals of
audit findings.

Looking for a fastpaced, IT audit


exciting career? How about IT best practices
auditing?

Organizations need to consider risk assessment


the opportunities presented by best practices
a disaster.

Auditors need to educate fraud


management that fraud exists risk assessment
everywhere.

The Denver Auditors Office tools best


uses performance audits to practices
further government performance auditing
accountability and provide accountability
recommendations for
improvements.

An effective FCPA compliance anti-corruption fraud


program can help the
organization avoid severe professional guidance
financial penalties and prevent
reputational harm.

Using mathematical analysis risk management


for audit planning helps an tools
Australian transport companys
internal audit function
challenge managements
thinking about key risks.
An internal audit department advocacy
that consciously chooses its professional guidance
brand is in a superior position tools
to one that allows its brand to
develop by default.

The need remains for regular governance


collaboration between auditors professional guidance
and risk managers.

Petty cash carries risks beyond best practices


monetary value.

An audit framework can help IT audit


the IT function document its best practices
controls.

Banks face unique risks in risk assessment


outsourcing to foreign-based
third parties.

A shy accounts payable clerk fraud findings


manipulates the numbers to
avoid confrontation.

Facing IT Risk Head-on risk assessment risk


Internal audit departments management IT
must confront constantly audit
emerging technology threats
without losing sight of previous
dangers that never go away.

Internal auditors can play a risk assessment


significant role in identifying professional guidance
and mitigating their social media audit
organizations social
networking risks.
Auditors can use their governance
assessment and advisory skills professional guidance
to help management
strengthen alignment between
the IT function and enterprise
strategy.

The IIAs new chairman of the professional guidance


board, PHILIP TARLING, advocacy
emphasizes the vital
importance of effective
communication to the audit
profession, stressing the need
to look beyond just the content
of our messages.

Through the assessment of tax professional guidance


policies, internal auditors can tools
help the organization avoid tax strategies
costly penalties. compliance

Business lines, compliance, best practices


and internal audit can work anti-money laundering
together to reduce the risk of (AML)
money laundering violations management
and reputational harm. compliance

Assurance professionals can governance


be ideal candidates for board best practices
directors.

Internal auditors should help best practices


ensure external auditors can
rely on their work.

Data analytics can be a IT audit


powerful weapon in the fight best practices
against fraud.

Emerging risk audits can help risk assessment


identify new and evolving
threats.
An internal auditor uncovers an fraud findings
insurance companys fraud
against its customers.

When planning to ensure risk assessment risk


continual availability of critical management
business functions, planning
organizational considerations
need to extend beyond the IT
department.

Internal auditors can help risk assessment


assess whether their professional guidance
organizations business
relationships comply with
global regulations.

The new chairman of The IIAs professional guidance


North American Board, J. advocacy
Michael Peppers, shares his
views on the current and future
state of U.S., Canadian, and
Caribbean operations and how
the Board is poised to serve its
members.

Auditors can use their insight professional guidance


and attention to detail to help
the organization find ways to
operate more effectively.

With gains on one side and best practices


possible catastrophic failure on
the other, these complex
instruments present a double-
edged sword for businesses.

Auditing organizational governance


foresight is a new challenge for professional guidance
auditors.
Applying audit confirmation best practices
procedures can help detect
fraud early.

The pros and cons of IT audit


outsourcing IT audit activities. best practices

Auditors can help management ERM


identify effective ERM leaders. best practices

A company minimizes its swap fraud findings


loss risks while enjoying all the
gains.

With regulatory activity at an risk assessment risk


all-time high, auditors should management
be monitoring controls around compliance
compliance.

No longer just assessing governance


controls, internal auditors are risk assessment
poised to play an important role professional guidance
in providing assurance over
corporate governance.

Though some overlap exists, professional guidance


projects and programs are risk management
distinctly different, requiring tools
practitioners who audit them to
understand what separates the
two.

Auditors must consider why fraud


not just how people commit professional guidance
fraudulent acts. risk assessment
Internal auditors familiar with Electronic Discovery
electronic discovery processes Reference Model
can recommend policies and (EDRM)
practices to prepare risk assessment
organizations for data professional guidance
requests.

Auditors could benefit from a governance


better understanding of the compliance
compliance function.

Auditors are well-positioned to best practices


help safeguard an
organizations vital knowledge
and information.

Collecting and preserving IT audit


evidence left on computers can best practices
help get to the bottom of data
crimes.

Auditors need to monitor where risk assessment


the business has been and best practices
watch for signs of trouble
ahead.

A contract employee uses a fraud findings


chain of job agencies to
perpetrate a US $1.2 million
fraud.

Auditors have a unique risk assessment risk


opportunity to help identify management
risks arising from a struggling
economy.

Internal auditors should governance


strongly consider a riskbased risk assessment
approach to audits of
governance.
Key traits can drive significant professional guidance
competitive benefits and management
separate the best internal audit
departments from the rest.

Three organizations apply new risk management


thinking to link risk risk
assessments to corporate assessment tools
strategy.

A five-part guide to Service Organization


understanding the Service Controls (SOC)
Organization Controls 2 report risk assessment
and its benefits. professional guidance

Internal auditors who best practices


understand the realities of
corporate structure and
examine high-level strategy
can add value to M&A
transactions.

Despite its importance, IT IT governance


governance continues to be best practices
poorly defined and practiced in
most organizations.

Auditors possess a time-tested best practices


tool for increasing their tools
efficiency.

Cookies represent potential IT audit


financial and reputational risks professional guidance
to the organization.

Should auditors reconsider governance


their role in risk management? ERM
By becoming a partner with the management
business, auditors can advocacy
leverage their expertise to help professional
the organization improve its guidance
operations.

A medical laboratory focuses risk assessment best


on risk assessment in planning practices
its growth and expansion tools
strategies.

Manufacturing industry auditors best practices


can gain insight into a risk assessment
businesss overall health by
asking questions about the
production and handling of
their companys secondary
products.

A public-sector internal audit professional guidance


function uses its external tools
assessment to deliver strategic public sector
value to the organization.

Several strategies can help best practices


functions of modest size tools
overcome resource limitations management
and perform like their larger
peers.

Internal auditors can use a risk management


comprehensive risk matrix to ERM
assess ERM. risk assessment
tools

Lax controls enable a trusted fraud findings


payroll processor to defraud
her company.

Eight resources to help prepare best practices


for an upcoming audit. professional guidance
A five-level model for using IT audit
data analysis technology. professional guidance

The audit function should be a governance


role model for all organizational professional guidance
behaviors.

To build an effective management


relationship, CAEs need to best practices
establish trust and credibility as professional
the basis of their ongoing guidance
communication with the audit
committee.

President and CEO Richard professional guidance


Chambers reflects on best practices
government-sector auditors, public sector
the unsung heroes of our advocacy
profession.

Emotional involvement can management


cause management to exhibit risk assessment
more risk-taking behavior on
projects that should be
discontinued.

IIA North American Board professional guidance


Chairman Larry Harringtons advocacy
passion for the internal audit
profession will serve him well
as he guides The IIA through
the formation of a new U.S.
institute.

A robust engagement best practices


supervision program can help
ensure quality internal audit
services.
A new tool enables both management
internal auditors and ERM
management to better identify risk assessment
risk events as part of the tools
organizations risk analysis.

Auditors need to gain financial risk management


skills to audit investment risks. risk assessment

A trusted friend takes fraud findings


advantage of an owner's lack
of oversight to perpetrate a
fraud.

A strong account reconciliation best practices


process is an important professional guidance
component of a solid system of
internal control.

Auditors should engage with IT audit


project team members to help professional guidance
deliver technology projects.

Internal auditors can use governance


behavioral analysis skills to professional guidance
assess information integrity
risks.

The risks associated with best practices


todays organizational professional guidance
technologies extend far beyond
traditional boundaries.
As organizations move more professional guidance
data and applications to risk management
Internet-based services, risk assessment
internal auditors need to take a tools
close look at how these vital
assets are managed and
secured.

Internal auditors and professional guidance


management need to risk assessment
understand the risks
surrounding rapidly changing
mobile technologies.

The IIAs new chairman of the professional guidance


board, Denny Beran, says advocacy
internal auditors must candidly
self-assess their ability to
deliver relevant and impactful
work products in the aftermath
of the global financial crisis.

Mortgage lending failures professional guidance


provide useful lessons about enterprise risk
the importance of enterprise management (ERM)
risk management.

University employees conspire fraud findings


to steal from a federal grant.

The use of confirmations can best practices


increase the efficiency and professional guidance
effectiveness of audits.

Organizations need to ensure IT audit


that IPv6 is part of their professional guidance
network planning process.
A company's approach to governance
transparency can either best practices
hamper its progress or give it a
leg up on the competition.

By assessing and reporting on best practices


how executives manage risk, tools
auditors can provide assurance enterprise risk
that the ERM program is sailing management (ERM)
in the right direction. RM maturity model

Effective service provider professional guidance


engagements involve up-front management
planning and active, ongoing
management.

The path to professional professional guidance


fulfillment is paved with careful
planning and a measured,
disciplined approach.

A look at how one company professional guidance


uses control self-assessments compliance
to efficiently and effectively
manage its Sarbanes-Oxley
initiatives around the globe.

By understanding the professional guidance


opportunities and challenges risk management
posed by social media,
auditors can provide assurance
that their organization has an
active voice in the global
conversation.

GAIT-R provides a top-down, GAIT


risk-based approach to scoping professional guidance IT
IT risks and processes into audit
audits.
Internal auditors need to professional guidance
assess the risks associated risk assessment
with outsourcing.

A fraudster claims he fraud findings


committed a US $250.000
fraud to "help the customer".

Skilled delegators can save best practices


time, increase productivity, and
empower the internal audit
team.

Five security topics that should IT audit


be on every auditor's radar.
professional guidance

Internal auditors need to stop governance


waiting for a seat at the table best practices
and instead pull up a chair and
begin a conversation.

Through audits of areas such best practices


as dependent eligibility and
claims, auditors can help stem
losses that wreak havoc on the
organizations bottom line.

The ISO 31000 framework enterprise risk


aims to provide a foundation management (ERM)
for effective risk management
within the organization.
While regulators fi ll in the professional guidance
details for the sprawling U.S. compliance
financial reform legislation,
internal auditors look for road
signs indicating which direction
the new law will take their
work.

A look at where internal CBOK


auditing has been, its current
condition, and where its
headed.

Chief audit executives professional guidance


responding to a survey identify management IT
the most and least common tools
information security controls
deployed in their organizations.

Auditors can leverage an IT risk management


governance, risk, and professional guidance
compliance approach to meet IT audit
the increased demand for
assessing risks and controls.

A pharmaceutical sales fraud findings


manager discovers the hard
way that rules apply to
everyone.

Adhering to professional best practices


standards can improve the
effectiveness of small audit
shops.

Taking Benford's Law to a IT tools


deeper level can uncover well- best practices
hidden fraud and control
failures.
Should the audit and governance
compliance departments be
combined? professional guidance
management

The IIA celebrates 70 years of advocacy


internal audit leadership,
service to the profession, and
"Progress Through Sharing".

Heightened stakeholder best practices


expectations are pushing audit professional guidance
departments to put greater
emphasis on the key elements
of internal auditing.

Whether creating a new professional guidance


function or transforming an tools
existing one, CAEs need to management
understand all of the critical
components - from stakeholder
support to the audit
methodology.

A combination of effors may advocacy


help practitioners gain
recognition and expand their
influence throughout the
organization.

Encouraging staff members to best practices


share their expertise and skills professional guidance
can ensure that the internal management
audit function maintains the
knowledge it needs to
complete its work - even when
things change.

Ensuring risk management risk management


costs don't outweigh the professional guidance
benefits.
A CEO banks on time and fraud findings
market growth to hide his
wrongdoings.

The ABCs of internal audit best practices


communication.

Baylor University auditors team IT tools


with information management best practices
specialists to develop a better
method of data analysis.

To whom should the CAE governance


report?
professional guidance
management

As rotational staffing models best practices


become more common,
auditors discuss the pros and
cons of a program designed to
raise the bar for the profession
and organizational
management.

Former Ford Motor Co. CAE best practices


Brian Schaaf has steered
internal auditing through
profound corporate change by
retaining the companys focus
on robust financial processes
and controls.

While increases in audit professional guidance


compensation have slowed in
recent years, education and
training continue to help
practitioners sustain a steady
flow of income.
Is your audit plan best practices
comprehensive enough to help risk management
the organization meet todays sustainability
sustainability needs?

Internal control work related to best practices


Sarbanes-Oxley compliance internal control
can affect other functions ERM
within the organization and
provide opportunity for internal
auditors to become valued
partners in enterprise risk
management.

When it comes to risk, auditors risk management


need to understand professional guidance
management's perspective.

An internal control interview fraud findings


reveals an accounts receivable
fraud.

Auditors need to know the best practices


correct questions to ask and
how to ask them.

Adding value by advising IT tools


management on risks involved best practices
in IT initiatives.

Former chief auditors can governance


make excellent audit
committee members. professional guidance
management

Elevated levels of risk assessment


organizational fraud worldwide management
signal caution for internal professional guidance
auditors charged with helping
to protect against deceptive
and illegal practices.
Recent disasters highlight the risk management
damaging impact of control professional
failures and reinforce the guidance best practices
monitoring responsibilities of
internal auditors.

Combining assurance and professional guidance


consulting services in a single tools
audit can yield significant
efficiencies for practitioners.

An auditor who knows the best practices


companys business model and risk management
culture is better prepared to internal control
help minimize or eliminate the tools
risk of FCPA violations. fraud

Charged with presenting professional guidance


trustworthy, useful information, best
auditors must decide what is practices
gathered and how it is
communicated.

Reviewing whether internal professional guidance


software development projects IT tools
comply with the FASBs ASC
350-40 can give auditors a
clear picture of the value IT
projects deliver to the
organization.

Auditors can help their risk management


organizations move from risk to fraud
rewards management. professional guidance

Due diligence efforts uncover a fraud findings


business owner's fraudulent
activities.
Contract review is becoming an best practices
essential skill for internal
auditors.

Auditors need to make the IT tools


business case for auditing data best practices
privacy.

A strong argument exists for governance


internal auditing to report
directly to the board. professional guidance

Gauging the effectiveness of IT governance


technology strategy and usage management
can be critical to maintaining professional guidance
organizational health.

Increasingly internal auditors IT tools


must provide assurance on risk management
technology risks that could professional
impact key business guidance best practices
processes.

Citigroups auditors use professional guidance


automated dashboards to IT tools
sharpen their focus on risks risk assessment
affecting the corporations well- risk management
being.

The IIAs new chairman, advocacy


GNTHER MEGGENEDER, professional guidance
believes internal auditors can risk management
mold a positive outlook for the internal control
organization, profession, and governance
business environment in the
aftermath of the global fi
nancial crisis.

An embedded ERM program professional guidance


can help address threats to an tools
institutions mission and enterprise risk
strategic objectives. management (ERM)
Background screening should management
cover everyone who represents professional
the organization. guidance risk
assessment

Fraudsters attempt to exploit fraud findings


globalization and technology to
reap financial rewards.

Managing risk is a life-cycle professional guidance


process that involves a best practices
continuous loop of activities. risk
assessment risk
management

Auditors should make IT tools


endpoints the starting point in best practices
security reviews.

It is the audit committees governance


responsibility to ask the difficult
questions. professional guidance
external audit

Effective auditing requires not management


only good technical skills, but professional guidance
also a willingness to venture
outside the box to gain a better
understanding of the
organization.

Todays auditors need to management


understand the political professional guidance
environment within their best practices
organization, while maintaining
their independence.

Harry Markopolos used his best practices


instinct, wits, and knowledge to
expose Bernie Madoff in what
is one of the largest and most
far-reaching Ponzi schemes in
history.
To adapt to changing professional guidance
expectations, internal audit risk management
departments must become internal control
risk-focused, add new skills, assurance
and embrace collaboration and
technology.

Internal auditing can play a key professional guidance


role in the transition to a global best practices
set of high quality accounting
and reporting standards in the
United States.

Effective use of continuous management


auditing can help identify professional
changing conditions and guidance risk
reduce organizational risk. assessment
internal control

Auditors need to think beyond risk assessment


impact and likelihood to assess professional guidance
risks in today's complex
business world.

Lax controls in a school fraud findings


district's purchase card
program lead to misspending
of millions of dollars of
taxpayers' money.

An international audit universe professional guidance


presents unique risk best practices
considerations. compliance
risk assessment

Data analytics can be the IT tools


organizations other best practices
whistleblower.
In GRC programs, compliance governance
should enable risk
management and governance. professional guidance

Dependence on outside management


business relationships for key best practices
activities raises new challenges professional guidance
for internal auditors. risk management

When applied correctly, audit risk management


expertise can go a long way professional
toward enhancing corporate guidance best practices
revenues and reducing
investment-related risk.

IIA President and CEO best practices


RICHARD CHAMBERS refl professional guidance
ects on the audit professions advocacy
recent challenges and helps
define the way forward for
practitioners.

As their role expands, many best practices


auditors are providing opinions tools
on governance, risk professional guidance
management, and internal risk management
control. internal control
governance

Internal auditors can help professional guidance


navigate the murky area of e- best practices
discovery and the blind spots
created by new technologies.

Auditors should consider management


auditing risk from the professional
shareholders perspective. guidance risk
assessment tools
A minor fraud leads to the fraud findings
discovery of a lifelong series of
offenses.

Attribute sampling can professional guidance


dramatically improve the best practices
reliability of tests of internal tools
controls.

Is social networking an IT tools


organization's friend or foe? best practices

Internal auditors need to governance


understand GRC before risk
reporting on it to the board and management
executive management. professional guidance

South Africas King III report management


anoints internal auditors as best practices
central to their companys professional guidance
governance activities and an governance
essential part of business
strategy.

Internal auditors can help their risk management


organization manage the risk of professional
fraud and misstatement in the guidance best practices
conversion to International tools
Financial Reporting Standards. fraud

Internal auditors can play a key best practices


role in determining whether a professional guidance
companys code of conduct is tools
effective.

With the right approach, best practices


organizations can improve tools
Section 404 compliance efforts professional guidance
while saving time and money in risk management
the process. internal control
risk assessment
Often seen as a science of professional guidance
business, internal auditing is
also an art, based on
estimates, assumptions, and
judgment.

With a healthy dose of management


planning, internal audit professional
functions can help life sciences guidance risk
and pharmaceutical assessment tools
organizations maintain an
effective anti-corruption
program.

Audit planning should include risk assessment


anticipating future risk. risk management
best practices

Friends conspire to bilk a fraud findings


company out of US $ 375,000.

The IIARF releases the Internal tools


Audit Capability Model for the professional guidance
Public Sector. self-assessment

Communication is critical to a professional guidance


successful audit engagement. best practices

Virtual servers introduce new IT tools


risks to the organization. best practices

Management needs an governance


effective way to share reports risk
of misconduct. management
professional guidance
internal control
fraud
In some organizations, the management
winds of economic change are best practices
prompting new approaches to professional guidance
risk management. risk management

Internal auditors at Textron risk management


used modern process professional
development methods to guidance best practices
enhance the way they tools
assessed the organizations risk
risks. assessment

A service-based learning best practices


project helps students hit the professional guidance
ground running upon entering
the workforce.

COSOs new chairman, David best practices


Landsittel, says organizations tools
need to have disciplined, professional guidance
ongoing processes for risk management
managing enterprise risk. internal control

risk assessment

Internal auditors can provide best practices


continuous risk and control professional guidance
assurance to the board and risk assessment
management by taking real- risk management
time audit technologies to the fraud
next level. assurance
internal control
tools

A well-tested continuity plan management


can keep organizations healthy professional
in the face of disaster. guidance risk
assessment

A credit analyst is inspired by fraud findings


the deviousness of crooked
customers.
Knowing how to interact with professional guidance
clients can improve audit best practices
engagement effectiveness.

Organizations must be vigilant IT tools


in safeguarding personally best practices
identifiable information.

Everyone in the organization is governance


accountable for defending the risk
interests of its stakeholders. management
professional guidance
internal control

Many audit departments are management


taking a more proactive best practices
approach to fraud risk. professional guidance
risk assessment
fraud

Understanding the fraud risks management


associated with corporate professional guidance
reporting is vital to maintaining best practices
organizational well-being. tools
fraud

Internal auditing can contribute best practices


to fraud investigations, but professional guidance
CAEs should proceed with risk assessment
caution. tools
fraud

Social media and other Internet best practices


services can rapidly broadcast tools
an organization's ethical lapses professional guidance
worldwide - and create
opportunities to demonstrate
good corporate behavior.

risk assessment
Delta's Kiko Harvey left one best practices
challenged industry to head up
an internal audit department in
another.

Internal audit professionals management


seeking high-level best practices
advancement must embrace
and develop an evolving skill.

GRC platforms should tie into risk assessment


enterprise applications and best practices
infrastructure. professional guidance
governance
control

Rotational practices at a best practices


consumer products fi rm lead
to a talent drain in the audit
department.

Internal auditors add value professional guidance


simply by performing their best practices
functions effectively and
efficiently.

Auditors need to be aware of IT


the risks associated with best practices
identity and acces
management.

Internal auditing has a defined governance


role in the ideal organization. risk
management
professional guidance
internal control

Recent IIA survey results show management


many auditors have yet to best practices
adopt tools to automate key professional guidance
tasks. risk assessment
IT tools
Today's data analytics management
technologies go far beyond professional guidance
yesterday's audit tools to help best practices
auditors make the most of IT tools
limited resources.

Text analytics technology may best practices


help internal auditors uncover professional guidance
hidden risks and gain greater risk assessment IT
insight on business tools
performance.

Internal auditors can play a role best practices


in minimizing the risk tools
companies face in too-good-to- professional guidance
be-true investment scams.

Understanding the unique best practices


business environment and
long-held perceptions of the
profession is key for internal
auditors working in the former
Soviet republics.

A bank CEO hides personal fraud findings


loans from shareholders to
avoid unwanted disclosure.

An audit of legal services can best practices


lead to meaningful change professional guidance
within the organization.

Using computers to facilitate IT


fraud adds greater complexity best practices
to fighting this risk. tools
professional guidance

Good governance requires governance


effective risk management. management
risk management
professional
guidance
To ensure everyone is singing management
from the same sheet, the best practices
organization's tone at the top professional guidance
and real-world tune in the
middle must be in harmony.

A structured, informed management


approach to governance, risk, professional guidance
and compliance efforts can best practices
help leverage cross-functional
synergies and increase governance
organizational efficiency. risk management
compliance
tools

Corporate missteps and best practices


evolving risks can leave professional guidance
organizations open to negative risk assessment
stakeholder perceptions and
destroyed trust.

Setting aside appropriate funds best practices


in loan-loss reserve accounts, tools
based on accurate information, professional guidance
is a key factor of bank risk risk management
management programs.

The Institute of Internal management


Auditors' new chairman, ROD professional guidance
WINTERS, shares his strategy advocacy
for helping internal auditors best practices
enrich themselves, their
organization, and the overall
profession.

The financial crisis is drawing management


greater attention to the role of professional guidance
the chief risk officer. best practices
risk assessment
A father-son management duo fraud findings
decide to "play" while the
owner is away.

Effective kickoff meetings can professional guidance


benefit auditors, clients, and best practices
the organization.

Auditors need to know about IT


the risks spreadsheets can best practices
bring to an organization.

internal auditing must governance


reposition itself to provide management
stronger assurance. risk management
professional
guidance

Budget cuts across management


organizations are challenging best practices
audit shops to provide the professional guidance
same level of value and
assurance with fewer
resources.

Defense contractor Raytheon management


Co. Focuses on IT challenges professional guidance
and integrated audit training to best practices
increase efficiency and address
true business risk.

Paul Boyle, outgoing chief best practices


executive of the Financial professional guidance
Reporting Council, says that
the need for internal auditing is
"almost self-evident."
Social norms and shared best practices
values within an internal audit tools
department set the tone for the professional guidance
work performed and can
differentiate a truly influential
audit department from others.

Rethinking the risk matrix can management


make for a more effective and professional guidance
efficient process. risk management
tools

A general auditor finds her management


department has lost focus on professional guidance
its own internal policies and best practices
procedures and must fix it.

A CEO and others bankrupt a fraud findings


company by committing
financial statement fraud.

Internal auditing is critical in risk management


sustaining information integrity.

Audit recommendations should professional guidance


be based on evidence that is
both reliable and credible.

Benetton fashions an IT-based IT


process to strengthen tools
segregation of duties.

Audit process delays can governance


impair the auditor's ability to management
add value. risk assessment
Understanding human nature management
and the temptation of poorly best practices
designed business practices professional guidance
can contribute to more
meaningful fraud audits.

A health-care audit group management


learns that connecting risk and professional guidance
control is key to creating a top- risk management
down, risk-based audit and tools
improving the partnership with control
governance and management. governance

Internal auditors can shore up best practices


controls for the most risky core tools
treasury functions and prevent
corporate cash from being
placed at risk.

New IIA President Richard


Chambers discusses how the management
financial meltdown will professional
challenge the profession and guidance advocacy
provide opportunities to play a
greater role in risk
management.

Dave Richards, outgoing IIA management


president, is optimistic about professional guidance
the future of the profession, best practices
despite the current global
economic crisis.

The IIA's newly released IPPF professional guidance


provides clearer, more best practices
accessible authoritative
standards and guidance to
internal audit practitioners
worldwide.

The financial crisis points to risk management


change in the way business
schools teach ERM.
An HR hiring glitch causes a best practices
headache for a CAE looking to
hire a qualified practitioner.

A surprise cash count exposes fraud findings


a trusted school employee's
US$ 15.000 embezzlement.

Workpapers reflect the quality professional guidance


of audits by documenting the
work performed.

A robust information security IT


policy reduces the impact a tools
security incident can have on
an organization's brand or
reputation.

Risk management - an governance


essential component of management
effective governance risk assessment
processes.

Global financial markets have management


been shaken by failed loans best practices risk
and credit products, pointing to management
the immediate need to manage
enterprise risks.

Internal auditors can guide the management


way through 12 key issues professional guidance
related to establishing risk management
enterprise risk management. tools
Organizations can better best practices
prepare for and survive a
disaster by having their internal
auditors examine business
continuity efforts.

Corporate compliance program compliance


audits can help reduce tools
regulatory violations and give management
the board an enterprisewide professional
view of the organization's guidance
compliance program.

A firsthand witness to rogue management


trading's devastating effects professional guidance
shares his experience and best practices
lessons learned from within the
audit department.

Assessing the adequacy of risk management risk


management processes. management risk
assessment

The discovery of one fraud fraud findings


leads to another one worth
US$ 63.000.

A recent study links IT general professional guidance


controls o increased operating IT
performance.

Despite some similarities, professional guidance


considerable differences
separate the internal and
external audit functions.

Reviews of wireless technology IT


are often key to security audits. tools
People the root cause of governance
most risk and control failures. management
risk assessment

U.S. auditors can play an management


important role in their firms best practices
transition to international
financial reporting.

Several key points provide management


guidance for auditing the professional guidance
organizations Sarbanes-Oxley
program.

Employers are shifting their best practices


focus from auditor retention to
economic concerns, according
to a 2008 IIA survey.

Six Sigma techniques can help risk management


organizations manage risks tools
more successfully. management
professional
guidance

Audit departments can best practices


leverage the varied talents of tools
different age segments in
todays workplace, while
avoiding the potential for
interpersonal clashes.

Although staff and clients may management


be skeptical, chief audit
executives from other
disciplines are leading their
departments on a new, more
strategic mission.
Vance Jochim, former chief professional guidance
auditor for the Iraq Commission
on Public Integrity, wants more
accountability and oversight
regarding U.S. funds sent
overseas.

A payroll manager exploits fraud findings


loopholes in the companys
accounting system, racking up
US $75,000 in ill-gotten gains.

A three-pronged approach to risk management


facilitating organizational risk
management. internal control
management
professional guidance

Following the steps to a professional guidance


successful continuous audit
process.

Periodic health checks can governance


keep systems projects on the management
right path. best practices

Internal audit practitioners IT


weigh in on a recent survey tools
ranking top organizational IT governance
initiatives.

As technology plays a greater professional guidance


role in organizational IT
monitoring and control,
auditors need the basic IT
knowledge to do their job.

Governments and regulators best practices


see interactive data as the key IT
component in the global tools
financial reporting machine. professional
guidance
The IIA's new chairman of the advocacy
board,Patricia Miller, shares professional guidance
her strategy for ensuring
internal auditor practitioners
are recognized, trusted, and
valued.

Risk assessments results can risk management


help focus internal audit efforts management
on the areas that need them tools
most, increasing audit professional
efficiency and effectiveness. guidance

The Fraud Triangle sheds light fraud


on employee wrongdoing. professional guidance

A young assistant siphons fraud findings


more that US $1.5 million from
her unsuspecting employer.
A new guidance framework risk management
helps auditors develop a risk management
mind-set. tools

A defined methodology for best practices


crafting effective, well- professional guidance
developed audit reports.

IT governance activities align risk management


technology strategies with management
overall goals and objectives. IT
tools
governance

Are internal auditors covered governance


under U.S. whistleblowing fraud
laws? compliance
management
After years of narrowly focused best practices
compliance work, many audit professional guidance
departments are seeing a shift
in priorities and a new set of
skill requirements.

Auditors at Chevron became consultancy


internal consultants when compliance
management took
responsibility for performing
Sarbanes- Oxley compliance
tests.

An overview of the board's best practices


activities helps shed light on
this somewhat misunderstood
audit watchdog.

The World Bank Group's best practices


Auditor General Carman internal control
Lapointe- Young says her team management
of auditors is playing its part in
the organization's fight to end
poverty.

Companies often risk management


underestimate the importance management
of risk management during the internal control
M&A process. professional guidance

Although not-for-profit fraud


organizations are a horse of a risk assessment
different color, internal auditors
can help them tame fraud that
can publicly impact their
mission and drive donors away.

Roundtables can improve risk management


organization's response to risk. management
A devious manufacturing fraud findings
executive amasses more than
US $500.000 in ill-gotten gains.

Procurement - one of the professional guidance


organization's most
fundamental economic
activities.

For a regional health group, fraud


data analysis is just what the professional guidance
doctor ordered.

Intergovernmental agencies governance


are asking auditors to wear a management
variety of hats. public sector

Effective whistleblower best practices


programs encourage fraud
employees who witness
company wrongdoing to speak
out rather than look the other
way.

Internal auditors can provide best practices


enhanced value to the tools
organization by brushing up on professional guidance
their financial statement
analysis skills.

Enterprise risk management risk management


reviews provide assurance that management
the organization has a sound professional guidance
basis for assessing and
mitigating risks.
Former PCAOB adviser best practices
Kimberly Gavaletz says the risk management
board is beginning to look compliance
beyond Sarbanes - Oxley to management
consider broader, strategic risk
and accounting issues.

Internal auditors can use a best practices


specific communication professional guidance
technique to create value-
added audit reports.

Automated controls help risk management


discourage insider infiltration. management

A trusted bank manager fraud findings


leverages goodwill to subvert
company lending policies.

Regular HR audits can go a best practices


long way toward mitigating risk assessment
workforce risks.

Imaginative thinking and best practices


innovative practice - essential
to audit success.

The power of data mining and best practices


analysis tools. IT
tools

Australian regulatory principles governance


raise the bar on auditing's management
governance role. risk management
internal control
As U.S. lenders and borrowers risk management
pick up the pieces from the management
U.S. mortgage crisis, internal tools
auditors say heeding the professional
warning signs may deter guidance
companies from future high-
risk ventures.

Internal auditors can play a risk management


strategic role in emerging management
enterprise risk management
and governance programs.

Whether their assignments are best practices


domestic or offshore, internal risk assessment
audit practitioners are rising to
the challenge of an ever-
expanding, global workplace.

Periodic audits of a financial best practices


institution's anti-money internal control
laundering program can help risk assessment
ensure a sound strategy that management
mitigates the risks associated
with the practice.

Internal auditing is in an fraud


excellent position to identify risk assessment
fraud schemes and scenarios tools
and evaluate the controls in
place to prevent them.

An effective control framework management


helps management achieve internal control
organizational objectives and best practices
create value for stakeholders.

Ensuring the success of management


business expansion strategies. risk
internal control
A church congregation's faith is fraud findings
tested when its pastor
embezzles more than US
$700.000.

Follow-up engagements best practices


key to keeping organizational
risk at bay.

Preserving electronically stored best practices


information

The risks and rewards of governance


auditing organizational management
governance. tools

A groundbreaking survey best practices


reveals that auditors worldwide
are taking on new
responsibilities and expanding
their influence.

Enhanced behavioral abilities best practices


and business knowledge are professional guidance
becoming increasingly
important to practitioners in the
modern audit function.

In the near future, auditors will professional guidance


shift their focus and adopt a
more strategic approach,
according to surveyed
practitioners.

To evaluate the ethical climate, internal control


auditors must survey the tools
people who work in it. professional
guidance
Financial Executives best practices
International (FEI)s Michael
Cangemi envisions a future
with simplified financial
reporting and a single set of
worldwide standards.

Comprehensive risk fraud


assessments can enable tools
auditors to focus anti-fraud risk
efforts on areas where their assessment
organization is most management
vulnerable.

PCAOBs latest audit standard internal control


reduces the scope of risk assessment
compliance testing. management

Incessant greed and a fraud findings


penchant for gambling fuel a
US $200,000 embezzlement
scheme.

The benefits of assessing audit quality assessment


quality. compliance
professional guidance

Control documentation has internal control risk


become a key activity for many
audit departments. management

XBRL addresses many of best practices


todays audit challenges. tools

Political correctness and audit governance


reporting mismatched management
priorities? professional guidance
The key to managing financial risk
exposures often lies not in management
systems and processes but in professional
the names and faces behind guidance
them.

Independent tests by best practices


knowledgeable auditors are tools
critical to ensuring robust, risk
regulatory-compliant programs.
management

Internal auditors of U.S.-listed internal control


companies in the Netherlands compliance
have developed a practical risk
framework for Sarbanes-Oxley
compliance. tools
management

Successful audit reports dont best practices


pull punches, or blindside
recipients. A tactful approach
can lead to a satisfying
outcome for all parties
involved.

Linda Nicholls, president of the professional guidance


Australian Institute of Company
Directors, says internal
auditors should shift their focus
from downside risk to upside
potential.

Auditors can help their internal control


organization craft a risk
multifaceted approach to management
preventing information security best practices
breaches.

Using a spreadsheet workbook risk


to trim risk lists. management
IT
tools
A university employee takes fraud findings
liberties with established
contract policy.

Mastering the art and science best practices


of inquiry. tools

There are several steps fraud


auditors can take to gain the IT
upper hand on computer professional
criminals. guidance

The PCAOB's Auditing governance


Standard No. 5 (AS5) presents management
an opportunity for auditors to
rebalance their workload.

To provide the most complete IT


technology assurance, many tools
organizations are beginning to risk assessment
blend IT expertise into their professional guidance
internal audit function.

All internal auditors need to IT


understand core IT control tools
concepts and risks to provide risk assessment
assurance in todays professional guidance
technology-based business
world.

As more and more companies risk


expand internationally, internal management
auditors are faced with a new compliance
mandate evaluating the tools
risks associated with an professional
unstable global marketplace. guidance
Modern sampling and analysis professional guidance
techniques can add tools
considerable efficiency to compliance
traditional audit work.

During his term as 2007-2008 professional guidance


IIA chairman of the board, advocacy
GERALD COX plans to take
internal auditing to a new level
of professionalism.

A dedicated integrity unit, fraud


housed within the internal audit internal control
department, offers powerful professional guidance
fraud-fighting capabilities and management
investigative resources.

Organizations with good risk risk


management monitor the management
process proactively. best practices

A chief operating officer fraud findings


(COO)s unchecked authority
results in fraud.

Countries worldwide are taking public sector


a closer look at public sector management
management. best practices

Vast audit resources are right best practices


at your fingertips. IT
tools

Translate information security IT


reports into actionable governance
recommendations. management
tools

Codes of conduct key to governance


improving ethical culture. management
Speaking the language of risk. risk
management
compliance
professional guidance

Internal auditors can use a fraud


carefully crafted questionnaire risk
to help meet their responsibility tools
for identifying the indicators of management
fraud.

By working together, chief risk risk management


offi cers and internal auditors management
can guide their organization professional guidance
around enterprise risk
management pitfalls.

Despite limitations of size, quality assurance


auditors in modestly staffed best practices
departments can still embrace
a full-fledged commitment to
quality.

IIA-UK and Ireland President professional guidance


Alec Richmond says internal internal control
auditors should opine on the management
organizations system of
internal control, or at least
explain why they cannot.

Public health experts say the risk assessment


occurrence of another management
worldwide influenza outbreak is best practices
not in doubt. Auditors need to
help ensure organizations have
a plan in place to deal with
such an eventuality.

Speaking the language of risk. risk


management
An account manager siphons fraud findings
payroll distributions through a
delayed termination scheme.

Audit budgets key to best practices


planning and scheduling efforts tools

A three-pronged approach to best practices


protecting the organizations public sector
confidential records.

Recently enacted SEC rules governance


help shed light on executive management
pay.

In many organizations, internal professional guidance


auditing and management fail fraud
to connect on where the governance
ultimate responsibility for fraud management
detection and prevention lies.

When the audit committee best practices


includes best practices for management
internal auditing in its charter,
both groups can benefit.

As organizations drive toward management


their business objectives, best practices
OCEG Chair Scott L. Mitchell
says they must have the ability
to navigate any obstacles that
appear in their path.
A recent study finds that most risk management
companies are not leveraging management
compliance efforts to compliance
implement enterprise risk best practices
management.

Casino incentives are fast best practices


becoming a huge liability for
the gaming industry.

CSA workshops may hold the best practices


key to increased effi ciency and compliance
effectiveness on Section 404 internal control
compliance projects.
management

Safeguarding company data risk management


with the help of document-level management
security. internal control
compliance
professional guidance

A high-level executive racks up fraud findings


US $500,000 in ill-gotten gains.

Sustainability management sustainability


systems need a guiding hand professional guidance
from auditors. best practices
tools
risk
management
management

Key steps to assessing professional guidance


individual and collective audit best practices
performance.

The power of compliance best practices


automation tools. IT
tools
Overcoming barriers to health- governance
care contracting and payment management
reviews. risk
compliance

A publicly traded insurance firm best practices


keeps its key controls to a compliance
manageable level. risk
management

Prevent and detect fraudulent fraud


activity with internal security IT
intelligence. tools

FASB Chairman Robert Herz management


says meeting the demand for
improved financial reporting is
a matter of balance.

Universal Modeling Language IT


can help auditors visualize tools
organizational business internal control
processes. management

How consulting skills can boost consultancy


internal auditings stature and tools
influence in the organization.

Organizations can strengthen professional guidance


ethics training programs by
focusing on employees sense
of self-efficacy to encourage
specific, positive actions.

Minimizing the risk of federal professional guidance


litigation in publicly listed internal control
companies begins with an risk
understanding of the SECs tools
investigatory process. management
Five landmarks guide the way risk management
to an effective risk management
management regime.

A vendor payment scheme fraud findings


proves that even the most
trusted employees are capable
of fraud.

Hindsight is 20/20 for two best practices


former auditors.

Regular e-mail security reviews best practices


protect against communication IT
breakdowns. tools

Auditors can lead the way governance


toward improved corporate management
governance. advocacy

Internal auditors who conduct professional guidance


ethics audits can help ensure
the organizations reputation
remains spotless.

A new survey of internal risk management


auditors finds that trust and management
internal controls are core internal control
attributes of effective strategic tools
collaborations.

David Nussbaum, chief professional guidance


executive of Transparency
International, fights for a world
free of bribery and corruption.
Understanding and embracing professional guidance
cultural diversity in the tools
workplace is essential to
success, and even survival, in
todays global economy.

Audit departments can give professional guidance


employee retention efforts a
boost by applying 10 tips for
keeping staff invigorated and
engaged.

Volatile hedge fund risk


investments demand careful management
internal audit scrutiny.

Deficient controls give free fraud findings


reign to an unscrupulous
accounting director.

A host of opportunities to professional guidance


enhance whistleblowing tools
effectiveness.

Planning procedures are key to best practices


conducting a successful audit. professional guidance

The benefits of using lookup tools


tables for multivariable IT
computations. best practices

Reporting on internal controls governance


is as easy as ABC. management
internal control

The internal audit function governance


needs to make sure its moving management
in the right direction when
reviewing corporate practices
and behaviors.
Help for small businesses has internal control
arrived in the form of COSO's management
latest guidance on internal
control over financial reporting.

One consultants experience compliance


with multinational firms sheds professional guidance
light on meeting the unique
challenges of achieving
Sarbanes-Oxley compliance
internationally.

Internal auditing can nurture best practices


best practices within the risk
organization by embedding management
knowledge management into
the audit process.

Several types of online search tools


tools can facilitate auditors IT
information retrieval efforts. fraud

compliance

Jaap Winter says Sarbanes- professional guidance


Oxley is wrong for Europe, but
it may be just what the United
States needs.

Looking beyond rules and risk


procedures to manage risk. internal control
management

Unlimited access to cash fraud findings


entices a cashier to embezzle
from her long-time employer.
A well-crafted procedures professional guidance
manual can help auditors compliance
comply with The IIAs tools
Standards.

Online information services can tools


prove a valuable knowledge IT
source. data gathering

CAEs are wondering how many governance


hats they can be expected to management
wear.

What level of technology management


expertise do internal audit professional guidance
leaders need to possess?
Several experts share their
thoughts on the systems
knowledge required of CAEs.

A comparison of internal audit public sector best


functions in the governments of practices
six OECD countries finds
similarities in legal
requirements, organizational
structure, and future
challenges.

A broad mix of products tools


enables auditors to take on IT
many different tasks, according risk
to the 2006 Internal Auditor fraud
Software Survey. management

CAEs need to be aware of the management


six key areas that contribute to tools
board effectiveness. professional
guidance
The IIAs new chairman of the professional guidance
board, STEPHEN GOEPFERT, advocacy
challenges internal auditors to
share their passion for the
profession every chance they
get.

Internal auditors can contribute professional guidance


to stronger corporate governance
governance by carefully management
assessing the organizations
policy process.

Quality assessment reviews best practices


help ensure audit operations quality assessment
and practices are running on all compliance
cylinders.

Auditors cannot afford to ignore risk


health benefits.

Improper whistleblower fraud findings


procedures make it difficult to
report a fraud.

Auditors are seeking a more best practices


proactive role in mergers and management
acquisitions. professional guidance

Risk assessment a linchpin risk assessment best


of organizational success. practices

Lock down spreadsheet data internal control


with built-in application IT
controls. tools
management
Does Sarbanes-Oxley pass governance
muster as a governance model compliance
for the private insurance risk management
industry? internal control
management

Sweeping reforms passed in fraud


2002 altered business best practices
practices worldwide. But have
things really changed? Could
the corporate world experience
another failure the likes of
Enron or WorldCom?

A well-designed, accessible fraud


whistleblower hotline can be a gathering data
powerful weapon in the fight tools
against fraud.

Thanks to the professions professional guidance


growing stature, internal advocacy
auditors are enjoying higher
salaries and greater career
opportunities, The IIAs latest
Job Market Survey reports.

One health-care provider compliance


initiates a project to monitor consultancy
collection practices and ensure best practices
all customers are treated with
dignity and respect.

OECD Auditor- General best practices


Frederick Gazzoli builds a professional guidance
cutting-edge audit organization
that promotes best practices
around the world.
Audit departments must adjust management
their recruiting and retention tools
strategies to compete for the professional guidance
best people in a changing
workforce.

Quality assessments help compliance quality


auditors develop a unique assessment risk
brand for their department. management
management

Time-clock tampering enables fraud findings


overtime pay for regular hours
worked.

Continuous audit techniques risk assessment


provide a window to the financial control
accounts payable function.
fraud
best practices
management

Expanding the organizations governance


control purview beyond best practices
financial reporting. professional
guidance management

Investments in Sarbanes-Oxley compliance


compliance can provide a solid risk management
foundation for enterprise risk best practices
management projects. management
internal control

Information technology IT
provides the vital infrastructure best practices
for building a modern risk
enterprise. management
management
tools
As organizations lay their risk management
groundwork for enterprise risk, best practices
many auditors are taking on professional
managements oversight guidance
responsibilities, new research management
finds.

Companies seeking to improve internal control


controls should look to compliance
corporate responsibility reports. governance
best practices
management

By looking for ways to improve best practices


business processes, auditors professional guidance
can add value beyond
controlling risks to their
organization.

A Dutch government audit public sector


group redefines its role in the professional guidance
organization. best practices

Sir Robert Smith, one of the governance


UKs leading voices on management
governance issues, says professional guidance
internal auditors need to be best practices
strong, independent, and advocacy
unafraid to speak the truth.

Is degree fraud lurking in your risk assessment


organization? professional guidance
management
fraud

A coordinated insurance scam fraud findings


dupes three government
agencies.

A new study examines best practices


automated assurance and tools
fraud-fighting technology.
Ten steps to effective report best practices
writing.

Auditors at a utility firm flip the compliance


switch on Sarbanes-Oxley IT
compliance. tools

Can internal auditing help governance


restore the public trust? compliance
best practices
management

A private university takes flight best practices


after selectively implementing IT
best practices from the U.S. internal control
Sarbanes-Oxley Act. compliance
management

ISACAs new international IT


president, Everett C. Johnson governance
Jr., sees Sarbanes-Oxley as a management
first step toward getting
corporate executives and
boards to make IT governance
a priority.

Weaving internal control internal control


compliance into the fabric of compliance
the organization can fashion sustainibility
benefits beyond Sarbanes- governance
Oxley. management

Six basic steps can enhance IT


security where electronic data risk management
roams the airwaves. tools
management

Brainstorming how fraudulent fraud


activities may occur can open professional guidance
the auditors mind to a host of
new possibilities.
Auditors at a Swiss textile firm risk management
demonstrate the value of professional guidance
focusing on risk management. management

For some firms, Sarbanes- compliance


Oxley may be a stepping stone risk management
to ERM adoption. management

Students attempt to make the fraud findings


grade by means of deception.

Internal auditing as a second professional guidance


career.

Spreadsheet controls key to internal control


financial reporting accuracy. tools
IT
best practices
management

Astute CAEs keep a watchful governance


eye on executive management
compensation.

The dynamic nature of management best


corporate ethics requires practices
auditors to stay abreast of professional guidance
evolving standards and reflect
change when appropriate.

A risk-based audit initiative professional guidance


sows the seeds for
modernizing the governments
audit culture.
As leading audit committees management risk
take on broader management risk
responsibilities, internal assessment
auditors are also finding they professional guidance
have bigger shoes to fill.

CSA workshops can lend management risk


added focus and depth to assessment tools
technology project reviews.

Internal auditors can use best practices tools


behavioral profiling techniques
to identify deceptive behavior
by those they interact with
during interviews and
interrogations.

After weathering much criticism best practices


in the wake of Enron and professional guidance
WorldCom, the AICPAs chief
officer, Barry C. Melancon, has
emerged to reshape the
institute, ensuring it takes a
lead role in meeting the
demand for corporate
accountability.

Integrating ERM into routine risk management risk


audit reporting. assessment internal
control
management

A well-traveled specialist takes fraud findings


liberties with his expense
report.

The art of client interviews. best practices


Managing threats posed by IT
removable media devices. risk assessment
internal control
management
tools

Elements of a successful ethics management


program. governance
internal control

The inherent unpleasantness fraud


of forensic engagements best practices
neednt obscure the
investigative process. With
adequate preparation and
knowledge, auditors can
approach forensic accounting
with confidence, not dread.

A new study examines which fraud


SAS No. 99 indicators are tools
more effective in detecting best practices
fraudulent financial reporting.

Most managers face four management


transitional phases when professional guidance
adapting to a new leadership best practices
position. Those who make the
appropriate adjustments can
maintain, and even improve,
staff performance levels.

At INTEGRIS Health, the IT


expense of maintaining and tools
repairing IT equipment was best practices
spiraling out of control that
is, until the auditors came in
and patched some major holes
in the contracting process.
IFACs president, Graham risk management
Ward, CBE, FCA says that management
convergence of international best practices
accounting and audit standards
requires a change in the U.S.
legal climate.

A risk-focused, collaborative risk


approach to control evaluation compliance
can facilitate Sarbanes-Oxley internal control
compliance efforts. management

Quality standards and COSO internal control


guidance combine to address management
Sarbanes-Oxley risks. risk
compliance

Lapses in control leave a bank fraud findings


office vulnerable to employee
theft.

Why prior workpapers should best practices


be used with caution. tools

Taming a database of IT
outsourced R&D projects. tools
internal control
management

Lessons learned from thought governance


leaders on business ethics. professional guidance
management

The IIAs new chairman, advocacy


Thomas Warga, CIA, says the professional guidance
professions success is
dependent upon how well
internal auditors uphold their
pledge of competency and
professionalism and the extent
to which they do the right thing.
What internal auditors should professional guidance
know about attorneyclient fraud
privilege.

The flawless performance of a professional guidance


symphonic masterpiece, and
the lessons it offers, can be
music to an auditors ears.

Panelists at a Web-based governance


event discuss the impact of compliance
Sarbanes-Oxley and offer management
thoughts on the legislations
future implications.

COSOs new chairman, Larry internal control


E. Rittenberg, says every risk management
corporation needs muscular management
internal controls and audit
executives with the authority to
enforce them.

A consultative forum in Nairobi, best practices


Kenya, shores up best public sector
practices for government audit
professionals in developing
nations.

New possibilities await auditors tools


who can tie software tools to IT
their organizations existing
systems. Internal Auditors 11th
annual software survey offers a
guide to the latest technology.

Aligning risk management with risk management


the companys ERM management
framework.
Disappearing assets, fraud findings
inadequate sales training, and
an employee database awash
in error.

An assistant makes creative fraud findings


use of company merchandise.

The limitations of process tools


documentation. internal control
management

Revving up performance IT
through dashboard application tools
reviews.

Should audit committees seek governance


input from independent management
counsel?

As one of the four legs of governance


corporate governance, internal internal control
auditors have an opportunity to management
provide strong support to the
audit committee.

J. MICHAEL JACKAS advocacy


Auditland takes practitioners professional guidance
to a place where every
auditors dream comes true.

The worldwide impact of compliance


Sarbanes-Oxley is challenging governance
governments and public risk management
companies to rethink their public sector
approach to governance. management
Sarbanes-Oxley internal internal control
control requirements are compliance
creating a golden opportunity fraud
for many organizations, management
according to new research.

As organizations look toward compliance


year two of Sarbanes-Oxley, tools
there are several steps they internal control
can take to ensure a more IT
effective and efficient management
documentation process.

The head of the National management


Association of Corporate best practices
Directors, Roger Raber, says
internal audit executives have
grown considerably in their
roles but he calls on them to
be even more assertive.

When it comes to Sarbanes- risk


Oxley compliance, spreadsheet management
programs may not fit the bill.

Embezzled funds enable a fraud findings


controller to reach near-
millionaire status.

Audit recommendations that best practices


get to the root of the problem. internal control
management

Using automated techniques to IT


test for compliance
Section 404 compliance.
tools
Is segregation of duties really a governance
useful tools
control? internal control
IT

management

One of The IIAs leading voices professional guidance


on professional guidance, advocacy
Roland De Meulder, shares his
thoughts on the future direction
of
audit practice.

Internal auditors differ in their risk management


opinions on just what part they management
should play in the
implementation of their
organizations enterprise risk
management

Internal auditors can fortify internal control


their assurance efforts by best practices
implementing a systematic, management
frameworkbased approach to
control reviews.

Seven preemptive measures fraud


can help internal auditors tools
deliver a first-round knockout to
fraudulent activity.

The European Union prepares professional guidance


to issue its response to compliance
corporate malfeasance. management

Although there are many risk management


benefits to using the new RFID best practices
technology, careful thought management
must be given to the possible
risks that come with it.
Procurement card programs fraud
cant be foolproof, but there is tools
help.

One companys approach to risk


sustainable ERM. tools

management

Fraudulent travel expenses, fraud findings


not-so-terminated IDs, and the
conversion conundrum.

A salesman uses his part-time fraud findings


job to conduct a fulltime scam.

Auditors must work to live up to professional guidance


their new status.

Using artificial intelligence to fraud


stop fraud IT
before it occurs. tools

Maintaining quality during a governance


boom in demand for internal internal control
auditors. management

Many of todays corporate sustainability


stakeholders are calling for best practices
increased sustainable
development. More and more
companies are heeding that
call, while simultaneously
realizing performance gains.

International corporations are governance


feeling the impact of best practices
governance practices that are management
evolving on a global scale and
adjusting the way they operate
accordingly.
Armed with a host of strategies fraud
and tools, management
organizations are waging war best practices
against the scourge of
corporate fraud. Internal
auditors, while integral to this
effort, are often part of a larger
plan of attack.

A study funded by The IIA risk management


Research Foundation reveals management
how far organizations have
come in developing enterprise
risk management and internal
auditings role in the process.

The Association of Certified fraud


Fraud Examiners chairman of
the board, Joseph T. Wells, has
some specific views on how
internal auditors can help
defend their companies against
fraud.

Examining the people risk assessment


process to gain new tools
perspective on HR risks. management

An IT manager takes fraud findings


advantage of a breakdown in
controls to steal millions.

Auditing Standard No. 2 internal control


provides a new perspective on tools
walkthroughs. management
Using single sign-on IT
technology to tools
streamline authentication
procedures.

Getting to the root of corporate governance


evil requires a legislated fraud
solution. management

As the European Union professional guidance


prepares to adopt International
Financial Reporting Standards
next month, full acceptance in
U.S. markets remains a
challenge.

On the heels of recent Section compliance


404 deadlines, a health-care tools
audit shop reviews its strategy
for establishing a solid
foundation for ongoing
compliance.

Built to better serve customers internal control


and increase sales, customer risk
relationship management IT
database systems need tools
specific controls to mitigate the
associated risks. management

The European Commissions professional guidance


recently appointed internal
audit chief, Walter Deffaa, says
his organization must continue
to work toward modernization
and progress.
Audit committees can gain internal control
assurance from many places. tools
So, internal auditing must take governance
a strategic approach to ensure management
that its coverage combines with
other sources.

A city auditors office finds a best practices


correlation between
performance and ethical
climate.

A material misstatement, best practices


inappropriate drug pricing, and
a credit union suffers from
audit neglect.

Internal auditors should not fraud findings


have to worry about doing their
job too well.

Several key differences professional guidance


separate the internal and
external audit professions.

RFID technology: Changing the IT


way we tools
do business.

Undue management influence governance


represents a threat to both professional
internal guidance
and external auditor objectivity.

IIAs new president knows advocacy


where hes going and how hes professional
going to get the association to guidance
meet him there.
Stormy weather could be management
ahead if best practices
your organizations culture is
based on the wrong values.
Learn to read,
recognize, and evaluate your
companys corporate culture to
ensure bright days on the
horizon.

Experts have long disagreed governance


over the best way to ensure compliance
effective governance. And,
although the debate continues, management
several areas of consensus
have emerged.

A Canadian government audit public sector


division best practices
takes radical steps to
modernize its approach and
improve customer service.

Section 404 exercises can risk management


provide the starting point for a tools
comprehensive ERM program.
management

A risk management thought- risk


leader reflects on the current management
state of the art.

Routine monitoring uncovers a fraud findings


travel
expense scam.

Attributes sampling begins with tools


a plan. best practices

Adding value using XBRL. IT


tools
Auditing how executives get best practices
paid. governance
management

Real-world practitioners share IT


their approaches to maximizing tools
the potential of automated best practices
tools. Plus, respondents to
Internal Auditors 10th annual
product and usage survey
reveal their top software picks.

Due diligence activities offer management


internal auditors a host of best practices
opportunities to help ensure
the success of proposed
company integrations.

As automated technologies IT
continue to tools
advance and evolve, the internal control
underlying principles of IT management
auditing remain very much the
same.

IIA Chairman of the Board advocacy


Betty McPhilimy, CIA, professional guidance
spotlights the increased
responsibilities and
opportunities challenging
todays
internal auditors.

Sheila Fraser, the first female best practices


auditor general of Canada, had advocacy
to develop a thick skin to public sector
maintain the high standards of
her office.
At Swiss company Saurer Ltd. best practices
the chief audit professional
executive focused on best guidance
practices to create a successful
new internal audit function.

A risk/control matrix can be an risk


excellent assessment tool. internal control
tools

management

Casino workers cash in, risk


missing payments, and an best practices
unsupported control structure. management

Auditors need to do more than fraud findings


go through the motions.

Examining ethics from the best practices


inside.

The power of intra-enterprise IT


connectivity. tools

Perhaps Sarbanes-Oxley is not governance


so bad after all. professional guidance
management

Its been five years since The advocacy


IIA adopted a new definition of professional guidance
internal auditing. Several of the
professions thought leaders
reflect on this milestone and
discuss its place in audit
history.
After developing independent best practices
internal audit professions, 10
countries join the
European Union. Still, theres
more work to be done.

To help clients avoid SEC best practices


violations, internal auditors
need to understand the
revenue management
practices that can lead to
material misstatements.

With more education, advocacy


increased salaries, and
growing prominence, most
internal auditors responding to
The IIAs 2004 Job Market
Survey report that theyre
content with their chosen
profession.

Douglas R. Carmichael, the professional guidance


chief auditor for the U.S.
PCAOB, says his group is
using a team approach as it
begins tough inspections of
accounting firms.

J. MICHAEL JACKAS Auditing advocacy


The Musical showcases the
creative side of the profession.

Organizations around the world internal control


are best practices
finding new ways to introduce management
controls enterprisewide.
The rapid evolution of IT
technology has yielded new risk
ways to identify and mitigate tools
procurement risks in
purchasing systems.

An audit tool to address the public sector


risks of implementing tools
management reform. risk

Procurementcard users get fraud findings


detention.

Leveraging an audit framework best practices


built around tools
financial statement assertions.

One companys approach to IT


real-time auditing. tools

Getting to the root cause of governance


financial reporting fraud. fraud

A look at best practices used in best practices


the effort to fraud
defeat corporate fraud.

Audits focused on identifying fraud


fraud-related risk assessment
exposures can serve as the
cornerstone of an effective
antifraud program.

With jail not yet a distant fraud findings


memory, Walter Pavlo recounts
the decisions that led him to
hide MCIs bad-debt expenses
and embezzle millions.
European regulators have governance
been trying to limit the impact management
of the U.S. Sarbanes-Oxley Act
of 2002 so that they can reach
their own solutions to
governance and audit failures.

Shortly before his untimely advocacy


death, William G. Bishop III professional
reflected on his term as IIA guidance
president and his expectations
for the future of the profession.

The demands of modern professional guidance


auditing have raised the
performance bar for new
practitioners. A comprehensive,
multi-tiered training framework
can help bring both rotational
and professional auditors up to
speed.

The insurance industry is best practices


leading the way in obtaining
privileged communications
status for audit work.

The hidden risks in health risk


benefit plan administration.

Lack of supervision at U.S. best practices


military clubs invites fraud
the importance of dual controls
and the unworkable
workaround.

A plant manager assumes fraud findings


absolute control.
Making good first and last best practices
impressions. professional guidance

A look at the IT dimension of IT


Sarbanes-Oxley. tools

Balancing the relationship governance


among the key players in management
corporate governance.

Initiating a quality assessment tools


can help an internal audit professional
group come out on top. guidance

Auditors looking to automate compliance


Sarbanes-Oxley compliance risk management
tasks face an abundance of internal control
software options. management
Understanding how the tools
break down by category may
help shed light on this rapidly
growing product niche.

The European Commissions best practices


internal audit chief, Jules Muis,
has battled a culture resistant
to modern conceptions of
control
and responsibility.

Knowledge of the U.S. Foreign best practices


Corrupt risk assessment
Practices Acts anti-bribery
provisions, combined with a
tool for measuring bribe
propensity, can help stem the
risk of illegal payments.
Corporations are liable for the compliance
criminal and fraudulent acts of fraud
their employees. But, they can
mitigate the risk by
demonstrating a solid internal
corporate compliance program
for employee reporting.

John Hancocks detailed compliance


processes are proving effective governance
in meeting the requirements of internal control
Sarbanes-Oxley. management

Connecting with the risk


compensation committee.

A little due diligence goes a fraud findings


long way.

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