The digital edition of Internal Auditor is a fully replicated version of the magazine, allowing you to view entire issues and flip through each page — just like the print edition. You’ll find a variety of navigation tools to browse articles, as well as bonus video content paired with select feature articles.

The Responsible Internal Auditor

Do you know a young internal auditor who is making a difference? Since 2013, Internal Auditor has been recognizing up-and-coming auditors from around the world who are advancing the profession in our annual “Emerging Leaders” article.

How are they making a difference? The internal audit professionals chosen to be Emerging Leaders rise to the top based on their business acumen/leadership skills, innovative thinking, community service, and service to the profession. These well-rounded individuals care about their communities, understand their organizations, and are always looking for new and better ways to do their jobs — three areas of focus in this issue.

Our cover story, “The Responsible Organization” (page 26), considers internal audit’s role in environmental, social, and governance (ESG) reporting. Paul Sobel, chair of The Committee of Sponsoring Organizations of the Treadway Commission, says internal audit needs to consider the value proposition around sustainability. “Internal audit needs to look at what future investor, regulatory, and stakeholder expectations are likely to be regarding sustainability risk management and reporting and push for management and the board to move in line — or ahead — of them,” he says.

Every year, a common trait of our Emerging Leaders is their understanding of the importance of innovation in their organizations and in their departments. In “An RPA Road Test” (page 32), author Rick Wright takes readers through a pilot robotic process automation (RPA) program at his company, YRC Worldwide. “Audit leadership saw RPA’s potential … as a critical piece of internal audit’s strategy,” Wright says. “Automating portions of the standard terminal audit program could free up valuable staff resources, allowing more focus on other value-added services.”

Finally, in this issue, we tackle the important topic of business acumen, an area in which Emerging Leaders excel. In “Audit With Acumen” (page 39), author Basil Orsini offers four examples of business acumen in internal audit based on perspectives adapted from the Balanced Scorecard strategic planning and management tool. He writes, “Internal audit can build business acumen on a sound understanding and innovative implementation of the Standards and associated guidance.”

As your internal audit team’s expertise grows in the areas of ESG, innovative thinking, and business acumen, who stands out? Now is the time to nominate them for Internal Auditor magazine’s 2020 Emerging Leaders and give them the recognition they deserve. Visit InternalAuditor.org to make your nomination. Nominations are open through May 18.

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