Hot Topics
Internal Auditor's Publications Advisory Committee, staff, and readers have helped compile the following list of topic suggestions. Although many of the topics are somewhat broad, the magazine's editors look for manuscripts with a clearly defined focus. To ensure topics are tailored appropriately for our audience, we recommend that prospective authors submit an outline proposal for review before drafting a full manuscript (editor@theiia.org).

Governance

  • The changing relationship between audit committees and chief audit executives.
  • How should audit committees evaluate the internal audit function?
  • Improving audit committee performance — is internal auditing stepping up to the plate?
  • Governance structures of foreign companies with U.S. subsidiaries.
  • Internal audit’s role in auditing management compliance process (how are issues surfaced and monitored?)

Fraud

  • Executive compensation — should internal auditors/audit committees be concerned?
  • Status reporting of fraud investigations.
  • What are organizations doing to protect customer data, in light of recent incidents of customer data loss?
  • Auditing for environmental fraud.
  • Working relationships between in-house legal counsel and internal audit departments.
  • Lessons learned/best practices in auditing the U.S. Foreign Corrupt Practices Act globally.
  • How to monitor hotlines.

Risk

  • Convergence of risk management, compliance, and internal audit.
  • Case study article on ERM implementation.
  • Assessing risk associated with complex financial instruments (derivatives, swaps, etc.)
  • Effective reporting of risk assessment results (leading practices).
  • Reputation risk, especially in light of recent high-profile instances of corporate reputation damage. 
  • How to create a top-down, risk-based audit plan.

Technology

  • Business continuity planning.
  • Identity management.
  • Top IT audit risks.
  • Social media risks.
  • IT security vulnerability.
  • Emerging technologies.
  • Advanced cyber threats (cyber intelligence and warfare).
  • Mobile security.
  • Internal audit's role in protecting customer data.

Ethics

  • Case studies of audits involving the organization's moral principles, rules, standards, or tone at the top.
  • Merging of compliance and ethics departments.
  • Auditing ethics and compliance programs.
  • The price of not auditing ethics in an organization.

Operational Auditing

  • Auditing shared services.
  • Auditing the cost of poor quality.
  • Auditing benefit and contribution plan management (401K, pension, etc.).
  • Auditing HR's background check process.
  • Auditing the security function.
  • Food and product safety.
  • Revenue leakage.

Financial and Compliance Auditing

  • Internal auditing's role in off-balance-sheet items.
  • Risks associated with business combinations.
  • Best practices in post-acquisition audits.
  • Auditing the due diligence process.
  • Life after Sarbanes-Oxley: financial vs. operational auditing.
  • How should internal and external auditors work together?

Corporate Social Responsibility & Sustainability

  • Customer relationship monitoring.
  • Environmental auditing.
  • Auditing sustainability KPIs.
  • Carbon trading, offsets, and renewable energy credits.
  • Auditing employee safety.
  • Green IT audits.
  • Product integrity and safety audits.

Audit Management & Skills

  • Getting to the point — effective audit ratings.
  • Demonstrating the value of internal auditing to the audit committee.
  • Audit speed — opportunities for enhancement.
  • Interacting with the board.
  • How to demonstrate the value of internal auditing to the audit committee.

Other Topics

  • Disaster recovery planning.
  • Value-add audits (non Sarbanes-Oxley areas of focus).
  • Issues pertaining to internal auditors in the public sector.
  • Industry-specific case studies — utilities, gaming, health care, etc.
  • Measuring and improving internal audit efficiency.
  • How to audit for conflicts of interest. 

If you have a topic idea that does not appear under one of the above headings, we encourage you to submit a brief outline of the proposed article to Managing Editor David Salierno (david.salierno@theiia.org) for consideration.

Editorial lineup of future issues

 

April 2014IaCover