Volume 68 | Number 3 | Winter 2023 Risk & Compliance Promising Practices in Evaluating Federally Funded Award Portfolios - Billy McCain, MBA, Ken Lish, CPA, CFE, MBA Considering Culture in Audits - Agnessa Vartanova Technology Basic IT Tests for Departmental Audits - Bruce Tong Leveraging Technology and AI Tools in Internal Audit: Enhancing Efficiency and Effectiveness - David Clark, CIA, CFE, CRMA, Savvas Georgopoulos Multi-factor Authentication vs. Single-factor Authentication: Safeguarding Your Digital World - Dr. Sabine Charles ACUA Letter from the President - Marion Candrea Letter from the Editor - Kara Hefner ACUA 2023 Award Winners and Board Members - C&U Journal Staff ACUA History Challenge - C&U Journal Staff Poll: Who Is Using AI? - C&U Journal Staff