Day: December 16, 2025

Whom should the CAE report to?

IIA Releases Topical Requirement on Organizational Behavior

The Institute of Internal Auditors has released the Organizational Behavior Topical Requirement, the third in a series and the final to be published in 2025. Incorporating feedback from practitioners and stakeholders around the world, this new requirement reframes the auditing of culture into a structured assessment of behavior-related risks, offering Read More