Category: Articles

The Biggest Mistakes CAEs Make During Internal Audit Planning

Every internal audit function develops an audit plan. The problem is that many planning processes still reflect how internal audit teams operated years ago rather than how leading organizations operate today. Those standouts recognize that risks change and intensify too fast to do audit planning the old way. Yet even Read More

Ending the internship program

Ending an Internship with Purpose: A Guide for Internal Audit Leaders

As summer winds down, so too does the internship season. Over the past several weeks, your team has been enriched by fresh perspectives, eager minds, and renewed energy that has invigorated the internal audit department. For internal audit leaders, the end of a student internship is more than just a Read More

Auditing the incentive plans

Auditing Sales Incentive Programs: Follow the Money—and the Behavior

Few things motivate salespeople like a well-designed incentive plan. Commissions, bonuses, accelerators, sales contests, and President’s Club trips have been driving sales performance for decades. Done well, incentive programs align employee behavior with company strategy, reward high performers, and fuel growth. Done poorly, they can encourage questionable sales practices, create Read More

Three lines of defense update

New Report Finds CCO Compensation on the Rise

BarkerGilmore, a Chief Compliance Officer executive search firm specializing in compliance leadership, has released its 2026 Chief Compliance Officer Compensation Report, providing an in-depth analysis of Chief Compliance Officer compensation, executive mobility, and leadership trends across today’s compliance market. The report examines Chief Compliance Officer compensation data across public, private, Read More

Shadow AI: The Growing Risk Internal Auditors Must Address

Shadow IT has challenged internal auditors for more than a decade. Shadow AI is the same phenomenon, but accelerated, more opaque, and materially riskier. It refers to employees using generative and agentic AI tools without the knowledge or approval of IT, compliance, or risk management. Attorneys pasting contracts into public Read More

Institute of Internal Auditors

The Institute of Internal Auditors Names New Global Board Chair for 2026-2027

The Institute of Internal Auditors has named Stacey Schabel, CIA, CPA, as Chair of the Global Board for the 2026-2027 term. The announcement was made during The IIA’s 2026 International Conference in Singapore. Schabel joins the ranks of volunteer leaders who have helped shape the profession and guide the IIA’s Read More

How Internal Audit Teams Can Identify Control Gaps in Order-to-Cash Workflows

From the moment a customer places an order to the point cash is collected and revenue is recognized, the order-to-cash (O2C) cycle is one of the most complex and consequential processes in any organization. Despite being well understood in theory, it consistently produces significant control failures in practice. The handoffs Read More

Auditing Risk Management

New Global Risk Landscape Report Finds Risk Are Accelerating

Each year, BDO surveys more than 500 C-suite leaders across Europe, the Middle East, Africa, Asia-Pacific and the Americas who offer their insight and opinions on risk. The resulting annual 2026 Global Risk Landscape Report has become an important source of information on how business leaders and senior risk specialists Read More

Compliance Variation

Navigating the Growing Challenge of Regional Compliance Variations

Many multinational organizations believe their compliance programs are standardized across regions. Yet internal audit teams are increasingly discovering the opposite. Internal audit executives are increasingly operating in a landscape where regions no longer have a single compliance structure. They are experiencing diverging demands from individual countries for regulation, employee mandates, Read More