Letter From the Editor
September 3, 2018
In this Fall issue, we are exploring the importance of connections for internal auditors. Despite the stereotype of a loner auditor digging through files and crunching numbers, we know that internal auditing is just the opposite—connecting with others is one of the most important parts of our job! To be effective, internal auditors must collaborate with our audit colleagues, gain the trust of our clients, convince and persuade management of the value of our recommendations, and stay engaged in our professional community.
Our contributors explore several ways that auditors build valuable connections. Josh Cieslewicz and Emmeilia Cieslewicz consider the importance of creating social capital, while David Terry discusses leveraging professional networks to improve audit work. Janet Covington, Scotty Jenkins, and Ken Liddle reveal how conducting ethical climate surveys can help university leaders connect the “tone at the top” with the reality below. As part of ACUA’s ongoing efforts to foster connections with other stakeholders in higher education, Sue Menditto of the National Association of College and University Business Officers (NACUBO) contributes a timely article about newly implemented and upcoming revenue recognition standards for colleges and universities.
To remain relevant, internal auditors must also stay connected with the latest technology and industry trends. To that end, Joseph Seibert examines three key auditing trends that will impact higher education, while Sean Stein Smith explains the complex world of blockchain and what we all need to understand about this fast-approaching technology. Whether your audit shop is on the cutting edge of technology or still using paper work papers, these thought-provoking articles help us consider the future needs of our institutions and direction of our profession.
Speaking of work papers, in this issue we are launching a new feature called “Connect Further,” which dives deeper into popular topics from the Connect ACUA message board. Recently, posts related to audit management software programs generated significant interest among ACUA members. For our initial Connect Further article, Marilyn Carnevale, Deputy Editor, explores how different university audit shops have incorporated these programs into their audit work.
How can you “connect further” in your work, at your institution, and with your peers? I encourage you to start by participating in future Connect ACUA discussions, liking and sharing ACUA posts on social media, and submitting an article to College and University Auditor. You can connect with me at editor@ACUA.org, or reach me by phone at (573) 882-7557.
I look forward to hearing from you.
Sonja Erickson, CIA, CGAP
Lead Auditor, Office of Internal Audit & Consulting Services
University of Missouri System
About the Author
Sonja Erickson
Sonja Erickson, CIA, CGAP, is a Lead Auditor with the Office of Internal Audit and Consulting Services for the University of Missouri System. In addition to her work with ACUA, Sonja volunteers as the Vice President for Membership for the...
Read Full Author Bio