Internal Auditor’s February 2018 Issue  f e a t u r e s  24 | COVER Board Matters Internal audit and board alignment can best be achieved when each looks to understand the priorities and needs of the other. BY ARTHUR PIPER  31 | The CAE–CRO Relationship Chief audit executives and chief risk officers can collaborate in many ways to ensure the organization manages risks effectively. BY CHARLIE WRIGHT  36 | How’s Your EQ? Emotional intelligence can […]

Internal Auditor’s December 2017 Issue  f e a t u r e s  24 | COVER Audit in an Age of Intelligent Machines – Already in use at many organizations, artificial intelligence is poised to transform the way business operates. BY TIM MCCOLLUM  31 | Risky Relationships – A holistic audit strategy can provide confidence in the performance of third-party partners. BY BEN ARNOLD AND ALISTAIR PURT  38 | Beyond the Numbers – Auditors can help ensure […]

Kepentingan, peran, tanggung jawab, dan aktivitas auditor internal dan auditor eksternal saling melengkapi dan terkadang serupa. Dalam beberapa hal, keduanya terkadang bersinggungan. Misalnya, persinggungan antara auditor internal dan auditor eksternal terjadi pada saat melakukan analisis transaksi secara efisien; saat mendapatkan pemahaman atas tata kelola organisasi, manajemen risiko, dan sistem pengendalian internal; serta saat berbagi untuk mengembangkan laporan akhir yang akurat. Download Issue 8 Edisi Bahasa Indonesia   Global Perspectives and […]

Internal Auditor’s October 2017 Issue  f e a t u r e s  26 | COVER On the Rise 2017 – This year’s up-and-coming practitioners are making a difference in their organizations and helping move the profession forward. BY RUSSELL A. JACKSON  38 | COSO ERM: Getting Risk Management Right – Strategy and organizational performance are the heart of the updated framework. BY DOUG ANDERSON  45 | Materiality Defined – Differing concepts of materiality can cause confusion among stake-holders. BY […]

Internal Auditor’s August 2017 Issue  f e a t u r e s  26 | In Safe Hands – Organizations must grapple with a host of issues when determining how to best store, safeguard, and leverage their data. BY ARTHUR PIPER  32 | Great Tech Expectations – As technology becomes more integrated with business processes, auditors must raise their IT skills. BY RUSSELL A. JACKSON  39 | Building a Data Analytics Program – Six strategies can facilitate progress when starting […]

Para ahli krisis sepakat bahwa kunci untuk menjadi tahan krisis adalah persiapan dan audit internal berada pada posisi untuk menjalankan peran kunci dalam proses ini. Luasnya keterampilan para auditor, posisinya di organisasi, dan pengetahuan yang mendalam tentang operasi bisa membantu dalam persiapan menghadapi krisis dan menggerakkan organisasi dari sadar krisis menjadi tahan krisis – yaitu siap untuk bertahan, bereaksi, dan memulihkan dari terjadinya peristiwa-peristiwa yang sangat mengganggu. Download Issue 7 […]

Internal Auditor’s June 2017 Issue  f e a t u r e s  24 | COVER Under Siege – Public sector auditors can face intimidation, isolation, retaliation, suspension — even termination — just for doing their job. By Russell A. Jackson.  30 | How to Audit Culture – Culture audits can help practitioners gain insight into the causes of poor organizational behavior. By James Roth  39 | A Smarter Approach to Third-party Risk – Adopting a focused, collaborative […]

Semakin pentingnya peran audit internal sebagai lini pertahanan ketiga dalam risk management and control yang efektif telah meningkatkan sosoknya di dalam dan di luar organisasi. Sebagai akibatnya, para Chief Audit Executives (CAE) dan departemen-departemen audit internal sedang mengupayakan beberapa cara untuk memanfaatkan kemampuan unik mereka dalam meningkatkan nilai mereka bagi keseluruhan misi perusahaan. Hal ini menimbulkan pertanyaan – yang ditanyakan oleh semua pihak pendukung penting di perusahaan seperti finance, human […]

Internal Auditor’s April Issue  f e a t u r e s  26 | COVER Resilience Through Crisis – The ability to weather difficult times is crucial to the success — and even survival — of organizations. By J. Michael Jacka  33 | Hit the Ground Running – With internal audit filling many of its open positions from intern pools, a well-designed internship program is a must. By Dennis Applegate, Sarah Bee, and Dominique Vincenti  38 | Champions of Trust – Climbing the Scale Many […]

Internal Auditor’s February Issue  f e a t u r e s  22 | COVER Auditing What Matters – Internal auditors can add value by selecting audits that contribute to achievement of strategic objectives. By Jane Seago  31 | Core Principles and the QAIP – Demonstrating the effectiveness of the IPPF’s Principles shows internal audit’s alignment with stakeholder expectations. By Basil Woller  38 | Champions of Trust – By modeling high standards of ethical behavior, internal auditors can help shore […]