Category: Articles

UK Department for Business and Trade

UK Government Abandons Long-Planned Audit Reform Bill

The government of the United Kingdom has confirmed it will not proceed with the long-anticipated Audit Reform and Corporate Governance Bill, bringing to an end nearly a decade of debate over the future of audit regulation and corporate accountability in the U.K. The decision marks a significant shift in policy Read More

When risk-based audit planning is not enough

Survey Finds Optimism on Growth in 2026 Despite Cyber and Tech Risks

Global business leaders remain optimistic about growth prospects over the next several years, even as economic uncertainty, geopolitical tensions, and rapid technological change continue to reshape the risk landscape. According to a new survey conducted by consulting firm Protiviti in collaboration with North Carolina State University’s ERM Initiative, nearly 70 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

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

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

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

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

Scenario Planning

AuditBoard Launches Scenario Planning to Help with Data-Driven Decision Making

AuditBoard, an AI-powered global platform for connected risk, has announced the launch of Scenario Planning, a solution it says was “designed to empower executive leaders and risk teams to shift their focus from reactive reporting to proactive anticipation, enabling them to make data-driven business decisions with confidence in an increasingly Read More