Category: Featured

A selection of the feature articles on the home page of www.internalaudit360.com. These are the top articles we are currently featuring on the site.

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

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

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

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

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

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

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

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