For the last 50 years, the National Organization of Benevolent Internal Audit Scouts (NOBIAS) has been the preferred choice of every child wanting to learn about internal auditing. In our continuing effort to keep Audit Scouting as exciting and relevant as possible, we are proud to announce the following additions to our merit badge program.

• Goldman Sachs – Identify the root causes of the problems resulting from Goldman Sachs' activities, describe how other companies might prevent similar situations, and then provide additional solutions to the federal government because they obviously need all the help they can get.

• GRC – Determine what GRC stands for and develop a detailed presentation explaining its importance and relevance to the success of any enterprise. Get at least three laypeople to care.

• Online Bank Statements – Review a sufficient number of your parents’ online statements to prove significant irregularities. After working with your counselor, develop the documentation required for the filing of a crime report. (The work for this badge can be completed in conjunction with the “Visiting Incarcerated Relatives” badge.)

• Acronyms – Identify and define at least 100 common acronyms used in the internal audit profession. Rearrange the letters to spell out as much of the International Professional Practices Framework as possible.

• Social Media – Establish a Facebook, Twitter, or other media account to discuss potential ethical and/or fraudulent activity. Identify and turn in at least three perps.

• Objective Measures – Define the concepts of utilization, milestones, planned hours, and number of findings. Defend the supposition that “because it can be measured, it must be important” and show how measurable activities, by their sheer measurability, must be more important than aspects such as value add and quality.

NOBIAS is also retiring some of our more antiquated badges including Manual Spreadsheet Footing, Rules for Wite-Out, From Cops to Meaner Cops, The Myth of the Female CAE, and Bayoneting Wounded.