Internal Auditor’s October 2021 Issue

F E A T U R ES

 26 | COVER Emerging Leaders: 2021 – In the face of unprecedented adversity, this year’s crop of high-performing practitioners has shown the true meaning of determination and grit. BY RUSSELL A. JACKSON

 41 | Emerging Leaders: Where Are They Now? – Internal Auditor follows up with past Emerging Leaders to learn how their careers have progressed — from rising through the ranks to springboarding to other professions. BY RUSSELL A. JACKSON

 46 | The Alternate Reality of REM – Real earnings management may generate short-term finanical gains, but it could be concealing fraud. BY ROBERT J. KNISLEY AND HUI LIN

 52 | Governing Transformative Tools  – As more organizations adopt analytics and automation, internal audit can assist in assessing risks and establishing a governance framework. BY GREGORY KOGAN, DANIEL J. GAYDON, AND DOUGLAS M. BOYLE

 58 | Threshold for Risk – The Canada Revenue Agency used a risk exposure and tolerance tool to implement and measure changes during the global health crisis. BY MOURAD NIZAR, BRYAN BRADY, AND JESSE MAK

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