Internal Auditor Magazine – Edisi April 2015

IA Magazine 2015
IA Magazine 2015

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

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