f e a t u r e s
30 COVER On the Rise Meet Internal Auditor’s 2015 Emerging Leaders — they’re bright, ambitious, and eager to advance the profession. Russel Jackson
41 The Versatile Auditor
Diverse backgrounds can provide different perspectives, help bridge the skills gap, and strengthen the audit team. Thomas C. Sanglier
46 Governing Government Risk
Public sector agencies are trying to gain their balance as they navigate enterprise risk management. Janes Seago
52 The Trusted Adviser
Internal audit can change stakeholders’ perceptions by being more reliable and credible, and strengthening relationships. David Linnard & Mike Kinney
56 Auditing for Confl icts of Interest
Organizations should assess whether their mechanism for identifying confl icts is working as designed. Laura Soileau & Jared Soileau