Internal Auditor’s February 2021 Issue
F E A T U R ES
24 | COVER Biden’s Impact on Business – After a year of rapid business changes, internal auditors must help their organizations address the policies of the new president. BY RUSSELL A. JACKSON
31 | Making the Grade – In the midst of turmoil, governance receives marginally higher marks from CAEs in the 2020 American Corporate Governance Index. BY LAURESSA NELSON
36 | Resilient, Ready, and Responsive – Drawing lessons from the pandemic, internal auditors can help their organizations plan for the risk of future crises and volatility. BY NEIL HODGE
42 | A Voice for the Profession – Richard Chambers reflects on internal audit’s current state and continuing evolution as his IIA leadership tenure comes to a close. BY ROBERT PÉREZ
49 | How Do You Measure Internal Audit Value? – The subjective nature of value requires CAEs to implement a balanced set of measurements to determine how well it’s being delivered. BY PATTY MILLER AND LARRY RITTENBERG
54 | Continuous Audits in Times of Crisis – Automated scripts can provide baseline assurance when it’s needed the most. BY YING-CHOONG LEE