Category: Editor’s Blog

Analysis and opinion items from Internal Audit 360’s editors and industry professionals

What Malcolm Gladwell Can Teach Internal Auditors About Writing More Impactful Audit Reports

GUEST BLOG POST As the author of five New York Times bestsellers, Malcolm Gladwell’s work sits firmly on bookshelves of executives and those of all walks of life. Yet his influence extends beyond popularity alone. Gladwell has built a career translating complex research, behavioral insights, and systemic issues into stories Read More

When Data Moves, Risk Moves with It: The Hidden Challenges of Warehousing Data

For many organizations, the move to a modern data architecture brings with it a host of appealing possibilities. It promises centralized data, broken down silos, advanced analytics, power dashboards, forecasting models, and, of course, everyone’s favorite topic: artificial intelligence. The data warehouse or data lake—often cloud-based, scalable, and fast—becomes the Read More

Overfamialiarity in internal audit

How Overfamiliarity in Internal Audits Creates a Significant Risk to Quality

Overfamiliarity in internal audits constitutes a major risk, particularly when the same internal audit team—or even the same audit management—repeatedly audits the same operations. While corporate governance laws in many jurisdictions restrict prolonged involvement of internal audit teams with specific engagements, especially for listed companies, and while many internal audit Read More

The Top Internal Audit Articles of 2025

Last year in this space, we wrote about a profession emerging from a period marked by uncertainty, disruption, and rapid change. As 2024 turned into 2025, internal auditors were still grappling with the aftershocks of the pandemic, accelerating technological change, geopolitical instability, and questions about where—and how—they could add the Read More

characteristics of successful internal auditors

The Characteristics of Highly Successful Internal Auditors

Internal auditors are a rare breed. To perform well in their jobs, they must possess a mix of skills that are seldom found in one person. They need to be analytical with laser-like focus, while also being true “people persons” with strong communication skills. They must be rule-followers who respect Read More

What Chief Audit Executives Need to Do to Gain the Respect of Top Executives

GUEST BLOG POST One of the biggest challenges for any chief audit executive or head of risk management is getting and maintaining the respect of senior management and other top executives. I want to share some tactics that worked for me, as well as where I failed to earn that Read More

From Compliance to Conscience: How Ethical Governance Elevates Internal Audit

GUEST BLOG POST For decades, managers and other stakeholders primarily viewed internal audit as a compliance function. They largely considered it the department that ensured policies were followed, checklists were completed, and boxes were ticked. In an era of corporate transparency, social accountability, and real-time risk exposure, however, that narrow Read More

Internal Audit common sense

Some Common-Sense Ideas on How Internal Audit Can Add Value

GUEST BLOG POST If you ask ten professionals to define internal audit, most will reach for the comfort of theory: frameworks, standards, or compliance checklists. Yet, when stripped down to its essence, internal audit is nothing more than the disciplined use of common sense to guide organizations toward better decisions. Read More

Independent boards and oversight of internal audit

Ineffective Boards and Internal Audit Independence

GUEST BLOG POST For several years following the start of the COVID pandemic, the Institute of Internal Auditors’ “North American Pulse of Internal Audit” reported that internal audit department budgets were dropping. While the 2024 survey reported improving internal audit budgets, the 2025 survey once again raised concerns that internal Read More