Internal Auditor’s August 2019 Issue
F E A T U R ES
20 | COVER Security in the Cloud The growing use and increased complexity of cloud computing is creating new challenges for internal auditors. BY ARTHUR PIPER
27 | Stronger Assurance Through Machine Learning By inferring from past examples, artiﬁ cial intelligence tools can generate useful, real-world audit insights. BY YING-CHOONG LEE
32 | Wrangling the Internet of Things Connected devices are everywhere in businesses and expanding rapidly, so auditors will have to scramble to ensure they are under control. BY NEIL HODG
38 | Audit in Tune The 2019–2020 chair of The IIA’s Global Board, J. Michael Joyce Jr., says it is time for internal auditors to take center stage with their knowledge, insight, and foresight.
45 | Auditing Conduct Internal auditors can ﬁnd the blind spots that have given ﬁnancial ﬁrms a reputation for bad behavior toward customers. BY ANDERS LAND
50 | A Blended Approach Active auditing — combining Lean and Agile techniques — can drive down wasted time and transform the auditor–client relationship. BY PRESCOTT COLEMAN AND SANDRA KASAHARA