Internal Auditor’s June 2019 Issue
F E A T U R ES
24 | COVER The Right Path With help from internal auditors, organizations can reap the performance benefits of ethical decision-making. BY RUSSELL A. JACKSON
30 | In Line With Risk Implementing a risk management program can better align an organization’s risk profile.BY DORINA HAMZO
36 | Step Forward IIA’s 2019–2020 North American Board chair, BENITO YBARRA, says internal auditors can do more to enhance and protect organizational value.
42 | Bias in the Machine Organizations that depend on artificial intelligence models must control for factors that could expose them to discrimination risk. BY ALLAN SAMMY
47 | Areas of Deficiency To inform the audit committee on external audit quality, internal auditors need to be familiar with the PCAOB inspection process and recurring findings. BY ELENA ISAACSON, HEATHER LOSI, AND DOUGLAS M. BOYLE
52 | Don’t Manage Risk — Manage Value Changing risk standards pave the way for organizations to bring their experts together to both pursue opportunities and cope with threats. BY MARINUS DE POOTER