The latest issue of Tone at the Top, "Walking the Walk," provides a model for how you and your CEO can and should work together for effective organizational governance. Featuring the philosophies of New York Life Insurance Company CEO Sy Sternberg, this issue provides a benchmark for operational effectiveness, managerial buy-in, and internal audit independence.

Also in this issue, there is an excellent Question and Answer section on Internal Audit Quality and a reminder about the January 1st, 2007 deadline for Internal Audit Departments to comply with Standard 1312  by having an external quality assessment performed.

A complete Tone at the Top archive is available online at http://www.theiia.org/iia/index.cfm?doc_id=739.

Your colleagues and audit committee and board members are invited to receive complimentary subscriptions to Tone at the Top. Send requests for printed copies or e-mail notification when new issues are available to pr@theiia.org.