IA Magazine – Oct 2021

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

View pdf version only for Active Member


Existing Users Log In
   

Subscribe to our newsletter

IIA Indonesia