Volume 62 | Number 1 | Winter 2020 Fraud & Ethics Fraud Education: An Asset Misappropriation Scheme - Salvador Rodriguez Leadership Best Practices for Building a University Audit Plan - David Clark, CIA, CFE, CRMA Restructuring Perspectives for Higher Learning - Robert Hershan Risk & Compliance Leveraging ERM to Increase Internal Audit Relevancy - John Kiss, Frank Bossle Cybersecurity Issues in Research: Can Higher Education Institutions Keep up with Research Data Security Requirements? - Mike Cullen, Meghan Senseney ACUA Letter from the Editor - Marilyn Carnevale Letter from the President - Julia Hann Best of 2019 - Marilyn Carnevale