Internal Auditor’s April 2019 Issue
f e a t u r e s
24 | COVER GDPR’s Global Reach Internal auditors around the world are starting to learn the impact of Europe’s data protection regulation on their organizations and their role in compliance. BY ARTHUR PIPER
31 | The Upside of Risk Internal auditors can provide greater value by also focusing on the positive. BY BASIL ORSINI
36 | Auditing the Smart City Increasingly sophisticated municipal technologies introduce a host of risks that must be addressed. BY RUSSELL A. JACKSON
42 | It’s Not About You! Internal auditors need to shift the focus of audit reporting from their own priorities to those of the client. BY WADE CASSELS, KEVIN ALVERO, AND CHRIS ERRINGTON
49 | The More You Say Many audit committees are going beyond requirements and voluntarily disclosing information about their oversight and performance. BY CRAIG G. GALLAGHER, KATHERYN L. ZIELINSKI, AND DOUGLAS M. BOYLE
54 | Navigating Expectations Internal auditors can use a multifaceted approach to manage the diverse needs of stakeholders. BY JACK PELIKAN