Category: Articles

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

Survey: AI Adoption, Limited Resources Top Challenges for Internal Audit

A new survey of global internal audit leaders finds that the profession is being challenged by three converging forces: persistently tight resources, the rise of AI, and a demand for role redefinition. The report, 2026 Focus on the Future, conducted by AuditBoard, a provider of AI-powered global platforms for connected Read More

Slowing economy emerges as a top risk

Survey: Weakening Economy Tops List of Emerging Risks in Q3

The low-growth economic environment, caused by tariff-driven trade tensions and other conditions, moved into the top rank of emerging risks for the third quarter of 2025, according to Gartner, a business and technology research and consulting company. The Quarterly Emerging Risk Report series surveys the views and concerns of enterprise 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

Hackers are frauding companies

Ransomware Attacks Are up Nearly 50% so Far in 2025

The latest data analyzed by NordStellar, a threat exposure management platform, reveals that the number of ransomware incidents in 2025 is continuing to grow. Between January and September 2025, 6,330 ransomware cases were exposed on the dark web, representing a 47 percent increase compared to the 4,293 cases recorded in Read More