Internal Auditor’s October 2017 Issue
f e a t u r e s
26 | COVER On the Rise 2017 – This year’s up-and-coming practitioners are making a difference in their organizations and helping move the profession forward. BY RUSSELL A. JACKSON
38 | COSO ERM: Getting Risk Management Right – Strategy and organizational performance are the heart of the updated framework. BY DOUG ANDERSON
45 | Materiality Defined – Differing concepts of materiality can cause confusion among stake-holders. BY MICHAEL P. FABRIZIUS AND SRIDHAR RAMAMOORTI
50 | Digging for Knowledge – Business acumen within internal audit teams reinforces their value and reduces their limitations. BY ARTHUR PIPER
57 | Assessing Soft Controls Control – self-assessment can be a powerful tool to address repeat audit fi ndings. BY ISRAEL SADU
