Volume 62 | Number 3 | Fall 2020 Leadership What Business Officers Wish Their Internal Auditors Knew (and Vice Versa) - Wendee Shinsato, John McDaniel Human Resource Operations: Internal Controls Practices and Risks for Pre-Employment Background Checks and Overload Pay - David Terry, Christine Croskey Risk & Compliance Auditing and Adapting to Change on Campus - Jaime Fernandez Tools & Resources Detecting Duplicate Payments: How Internal Audit Can Identify Savings - Lily Young How to Increase the Value-Added Portion of Internal Audits and Acceptance of Recommendations - Joseph Iannini ACUA Letter from the Editor - Marilyn Carnevale Letter from the President - Patricia Snopkowski 2020 ACUA Virtual Conferences in Review - Nichole Pittman, Meaghan Smith 2020 ACUAdemy Awards - Toni Stephens