Internal Auditor’s June 2018 Issue  f e a t u r e s  20 | COVER Into the Light #MeToo is shining a light on the harassment women have faced in the workplace for decades and have been afraid to report. BY RUSSELL A. JACKSON  29 | Tailoring IPPF Implementation Maturity models can help internal audit departments of varying sizes scale their approach in applying the framework. BY URTON ANDERSON, ANDREW DAHLE, AND ALICE MARIANO […]

Internal Auditor’s April 2018 Issue  f e a t u r e s  24 | COVER Information Distillation Today’s audit reports need to boil away the unessential to quickly get to what’s important to stakeholders. BY NORMAN MARKS  31 | The Integrity Office Cleveland Clinic leverages the work of Internal Audit and Compliance under one umbrella. BY DONALD A. SINKO  36 | Risk Consumption Understanding the difference between risk appetite and risk tolerance can deter organizations […]

“Tantangan berat dan sesungguhnya adalah untuk menjelaskan kepada Pimpinan mengenai implikasi disrupsi yang akan datang tersebut, sehingga organisasi dapat meresponnya.” Carolyn Saint, IIA–North America “Sebaiknya CAE yang tanggap harus dapat melihat peluang dan resiko yang dapat ditimbulkan oleh kekuatan disrupsi, dan membantu Direksi untuk memahami konsekuensi dari apapun pilihan strategis yang diambil untuk menyikapi kekuatan disrupsi tersebut.” Lesedi Lesetedi, African Federation of Institutes of Internal Auditors Download Edisi Bahasa Indonesia […]

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 […]