Letter from the Editor – Fall 2024

Publication Date: November 15, 2024

Unintentionally, this issue has a theme of seeing things in a new light. Changes so subtle that they could be missed, but the trained auditor eye will take notice.

Consider the new ACUA logo and brand identity. My favorite part of the design is the shield, purposefully representing auditors as protectors of our institutions. The network symbol also reminds us that we are stronger when we network with each other, as when members share their knowledge by replying to ConnectACUA posts.

In this issue, ACUA’s Outstanding Professional Contributions award winner, John McDaniel, challenges us to review policies and procedures in a new light to improve clarity and remove barriers to compliance. Priya Sall invites you to practice your professional skepticism skills, and Anthony Thompson gives a sneak peek into the proposed first IIA Topical Requirement on Cybersecurity.

Rachel Flenner and William Aurich from the ACUA Sidelines Committee break down key auditable areas in athletics, and I am sharing ways to add value by auditing your campus space utilization. Sponsor Baker Tilly highlights their video series on higher education internal audit challenges and explains how to navigate the updated NIST CSF 2.0 cybersecurity framework.

Don’t forget, the new IIA Global Internal Audit Standards take effect on January 9, 2025, and the AAP committee has prepared self-assessment guidance to help you get ready.

As we ease into winter and the middle of our fiscal years, it’s a great time to absorb all of the changes, see our profession in a new light, and pour yourself a hot, pumpkin-spiced beverage while you take it all in.

Sincerely,

Kara Hefner, Editor