Internal Auditor’s December 2017 Issue
f e a t u r e s
24 | COVER Audit in an Age of Intelligent Machines – Already in use at many organizations, artificial intelligence is poised to transform the way business operates. BY TIM MCCOLLUM
31 | Risky Relationships – A holistic audit strategy can provide confidence in the performance of third-party partners. BY BEN ARNOLD AND ALISTAIR PURT
38 | Beyond the Numbers – Auditors can help ensure nonfinancial information is delivered to the stakeholders who need it. BY ARTHUR PIPER
43 | Agile Performer – Prompted by rapid organizational change, the CAE at a multinational insurance company adopted a radically different audit model. BY RUTH PRICKETT
48 | When Recommendations Go Unaddressed – Internal audit needs to understand why recommendations aren’t implemented to work toward a resolution. BY JANE SEAGO
54 | The Dollar Value of Error-seeking Audits – By uncovering significant mistakes and fraud, auditors can better illustrate the impact of a failed control. BY CHRISTOPHER KELLY