f e a t u r e s
26 COVER Defense in Depth Organizations that have adopted the three lines model see collaborative opportunities to address risk. Jane Seago
33 The Value of QAIP
Fannie Mae’s quality program demonstrates the effectiveness of its internal audit operations in meeting stakeholder expectations. Margaret Ulvi
38 A Strong Foundation
Citi Internal Audit undertook an ambitious project to transform its training and development program, enhance consistency, and better meet stakeholder needs. Mark Carawan
45 The Budgeting for Analytics
Using a systematic, sustainable mechanism to determine level of effort can help auditors develop a reliable budget for analytics work. Rigobert Pinga Pinga
51 Preserving the Organization’s Moral Landscape
By assessing integrity and ethics safeguards, internal. audit can help the organization protect against fraud and other wrongdoing. Bruce Turner
56 The Effective CAE
Adaptable CAEs who look to make changes in how internal audit addresses critical risks are the biggest benefit to stakeholders. Norman Marks
