Editor's Note: The Responsible Internal Auditor

Do you know a young internal auditor who is making a difference? Since 2013, Internal Auditor  has been recognizing up-and-coming auditors from around the world who  are advancing the profession in our annual "Emerging Leaders" article.

How are they making a difference?  The internal audit professionals chosen to be Emerging Leaders rise to  the top based on their business acumen/leadership skills, innovative  thinking, community service, and service to the profession. These  well-rounded individuals care about their communities, understand their  organizations, and are always looking for new and better ways to do  their jobs — three areas of focus in this issue.

Our cover story,"The Responsible Organization,"  considers internal audit's role in environmental, social, and  governance (ESG) reporting. Paul Sobel, chair of The Committee of  Sponsoring Organizations of the Treadway Commission, says internal audit  needs to consider the value proposition around sustainability.  "Internal audit needs to look at what future investor, regulatory, and  stakeholder expectations are likely to be regarding sustainability risk  management and reporting and push for management and the board to move  in line — or ahead — of them," he says.

Every year, a common  trait of our Emerging Leaders is their understanding of the importance  of innovation in their organizations and in their departments. In"An RPA Road Test," author Rick Wright takes readers through a  pilot robotic process automation (RPA) program at his company, YRC  Worldwide. "Audit leadership saw RPA's potential … as a critical piece  of internal audit's strategy," Wright says. "Automating portions of the  standard terminal audit program could free up valuable staff resources,  allowing more focus on other value-added services."

Finally, in  this issue, we tackle the important topic of business acumen, an area in  which Emerging Leaders excel. In"Audit With Acumen," author  Basil Orsini offers four examples of business acumen in internal audit  based on perspectives adapted from the Balanced Scorecard strategic  planning and management tool. He writes, "Internal audit can build  business acumen on a sound understanding and innovative implementation  of the Standards and associated guidance."

As your  internal audit team's expertise grows in the areas of ESG, innovative  thinking, and business acumen, who stands out? Now is the time to  nominate them for Internal Auditor magazine's 2020 Emerging  Leaders and give them the recognition they deserve. Visit  InternalAuditor.org to make your nomination. Nominations are open  through May 18.