f e a t u r e s
28 COVER Small Audit Functions, Big Ideas Audit departments of limited size can learn a lot from their larger counterparts, but they have much to teach as well. Arthur Piper
35 Digital Signatures
Deciphered Internal auditors should assess the business processes and risks associated with electronic signatures. Shiva Hullavarad, Russell, O’Hare, Ashok Roy
40 Untangling the ACA
A smart approach to U.S.Affordable Care Act compliance begins with a comprehensive risk assessment. Russell A. Jackson
47 Reinventing Internal
Audit Recent governancerelated developments require the profession to revisit some of its long-held paradigms.
Tim J. Leech
52 Professional
Skepticism The internal auditor’s ability to approach an engagement objectively is influenced greatly by the skepticism exhibited. Rebekah, A. Heath and Tim Staggs
57 Joint Venture/Joint
Exposure An effective joint venture governance strategy can ensure an appropriate level of owner oversight and minimize shared risks. Ben Arnold
