Category: Insight 360°

Longer feature articles by Internal Audit 360 editors or contributors. These typically include reporting and provide a full insight on a given topic or development.

Auditing Corporate Culture

Auditing the Invisible: Assessing Culture, Tone, and Change Readiness

A polished balance sheet and a flawless compliance checklist can hide evidence of a rotting corporate core. While traditional auditing excels at spotting misallocated funds and missing approval signoffs, it is often blind to the “soft side” of corporate culture—those unwritten rules, silent anxieties, and behavioral shortcuts that raise ethical Read More

Change Agents: Internal Audit’s Role in Organizational Transformation

Internal audit is a key part of organizational transformation projects. It has changed from a traditional inspector of compliance to a strategic partner that protects value creation and drives long-lasting change. With this new job, auditors can plan for disruptions, build resilience, and make sure that changes are in line Read More

Automating internal controls

Modernizing Compliance: How AI and Automation Are Reshaping Internal Controls

In today’s fast-paced business environment, regulatory compliance has become both more critical and more complex. Organizations are expected to maintain rigorous internal controls, ensure transparency, and respond swiftly to audits all while managing sprawling IT ecosystems and evolving risk landscapes. Regulations like the Sarbanes-Oxley Act (SOX) demand companies adhere to Read More

failures from communication not weak processes

Failures Often Result from Weak Communication, Not Weak Processes

Internal auditors across all sectors are intimately familiar with this pattern: you find an operational failure, trace the steps back through interviews and documentation to understand the root cause, and discover that the underlying process itself was sound. Procedures were well designed. Safety controls were properly established. The risk evaluation Read More

Three New Year’s Resolutions for Building a Stronger Internal Audit Function

Chief audit executives spend a great deal of time focused on plans, risks, and deliverables. That focus is necessary, but as leaders more is needed. The effectiveness of an internal audit function is shaped as much by how the team is led as by the work it delivers. Strong internal Read More

Internal Audit’s Expanding Role in Enterprise Risk Management

The internal auditing function is receiving new levels of attention and interest, especially as organizations seek to strengthen their ability to protect value and drive higher levels of confidence. Effective Chief Audit Executives are becoming even more risk-oriented than they have in the past, taking a more proactive approach to Read More

Ten Things You Should Be Doing to Become a Chief Audit Executive

Most recent college graduates don’t aspire to become chief audit executives. For that matter, most business graduates probably don’t even set out to become internal auditors. Maybe they take an internal audit job after a stint at a Big Four firm. Or they find themselves in the role from a Read More

Aligning internal audit with biz objectives

Aligning Internal Audit with Broader Business Objectives

Internal audit has experienced a significant transformation over the last decade or so. Once primarily seen as a compliance-oriented role, it now forms a vital component of strategic decision making. Today’s internal auditors are required to adopt a forward-thinking stance in spotting emerging risks and delivering insights based on data Read More

How to get started using ai in internal audit

How to Get Started in Using Artificial Intelligence in Internal Audit

For years, the internal audit profession has watched artificial intelligence from the sidelines — intrigued, occasionally skeptical, and increasingly aware that the sidelines are not a place to stay for long. Now, with generative AI reshaping industries and predictive analytics powering risk management across functions, internal auditors are asking a Read More

red flags that internal audit is in trouble

Six Red Flags that Your Internal Audit Function Is in Trouble

No internal audit team is perfect, and some perform better than others. But will you realize it when the internal audit team is really steering into rough waters? Will you see the signs that the internal audit team isn’t only performing poorly, but it is floundering? There will likely be Read More