Internal Auditor’s December 2018 Issue
f e a t u r e s
24 | COVER Small But Tech Savvy Audit functions with limited resources are maximizing stakeholder value by making the most of their technology. BY ARTHUR PIPER
31 | 6 Steps to Right-size Internal Audit With the right benchmarking measures, CAEs can effectively size their internal audit departments. BY STEPHEN SHELTON
36 | The Rise of Automation Emerging technologies such as AI present a host of risks, and opportunities, for auditors to consider. BY MICHAEL ROSE, ETHAN ROJHANI, AND VIVEK RODRIGUES
43 | Penalizing Corruption The U.S. SEC’s Whistleblower Program has fined companies more than $1 billion since 2011. BY DANIEL GAYDON AND DOUGLAS M. BOYLE
51 | Breaking Free of Mental Traps Internal auditors can take steps to avoid overthinking that can impact audits and service to clients. BY MURRAY D. WOLFE
56 | Real-world Education A university and health-care company partnered to create an internal audit internship program that equips students to hit the ground running. BY RINA M. HIRSCH
