Internal Auditor’s February 2020 Issue 

F E A T U R ES

 24 | COVER A Voice in the Boardroom – Board members and audit executives weigh in on the best path to ensuring internal audit is heard by corporate directors. BY ARTHUR PIPER

 31 | A Plan for Regulatory Change – A topdown assessment model can help internal auditors keep tabs on regulations and ensure the organization is prepared for what lies ahead. BY NANCY HAIG

 36 |Forming Today’s Internal Audit Function – Audit leaders must make sure their teams have the right skills to serve their organizations effectively. BY RUSSELL A. JACKSON

 41 | A Study in Risk Tolerance – The Canada Revenue Agency is seeing benefits from its pilot of a tool to measure risk exposure versus organizational tolerance. BY LOUIS SEABROOKE AND AMY FELIX

 46 | Bringing Clarity to the Foggy World of AI – Strategy and governance should be internal audit’s focus in assessing artificial intelligence systems. BY KEVIN M. ALVERO AND WADE CASSELS

 51 | On the Money: Time to Revisit Financial Risk – Against a backdrop of an overleveraged economy, there is increased impetus for internal audit to assess financial risk. BY BRENDAN SCOTT

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