Internal Auditor’s December 2019 Issue 

F E A T U R ES

 22 | COVER Risks in View A recent survey highlights the often wide disconnect among organizational stakeholders on key risk areas. BY ARTHUR PIPER

 29 | Framing AI Audits As more organizations implement artificial intelligence, internal auditors need a framework for reviewing these systems. BY DENNIS APPLEGATE AND MIKE KOENIG

 36 | Internal Auditors Should Be Brave Telling the truth and presenting the facts sometimes requires an act of courage. BY NORMAN MARKS

 42 | Bots of Assurance Automating internal audit processes can multiply the function’s capacity to serve the organization. BY JUSTIN PAWLOWSKI AND MARC EULERICH

 47 | The Rise of Political Risk Uncertainty and volatile political landscapes have created an opportunity for internal audit functions to ensure their organizations are prepared for the worst. BY NEIL HODGE

 52 | Use Your Head By following a criticalthinking framework, internal auditors can better hone this sought-after skill. BY J. MICHAEL JACKA

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