October 13, 2025
For more than 25 years, internal audit standards have been clear: the internal audit plan must be driven by risks facing the internal auditors’ organizations. That […]
September 17, 2025
For the last 5 years, I have carefully monitored the perceived strategic risks facing the internal audit profession. For much of that period, one strategic risk […]
September 2, 2025
I have been sharing my perspectives about organizational culture for more than a decade. In a partnership with AuditBoard, my colleague Sandro Boeri and I recently […]
August 26, 2025
For more than two decades, I have cautioned chief audit executives (CAEs) to remain vigilant to signals from their stakeholders. Expectations can shift overnight, and with […]
July 16, 2025
As internal auditors and risk professionals, we are trained to scan the horizon for looming threats. Every year, headlines are filled with familiar risks—cybersecurity, economic volatility, […]
June 8, 2025
“Boards tell internal auditors they want “no surprises.” Yet every day in 2025 brings a new surprise.” If you’re like me, you entered 2025 cautiously optimistic. […]
May 27, 2025
In one of my early memories as an internal auditor, I recall a senior executive in my organization telling me that it was our job to […]
May 12, 2025
An unfortunate truth is that risk and control failures frequently can and do happen despite internal audit’s best efforts. This reality has resulted in far too […]
May 4, 2025
In a recent article for AuditBoard, I shared 10 lessons I have earned in my 50 years on the (internal) audit trail. Number 3 on the […]
April 23, 2025
Over the past few years, I’ve written and spoken extensively about the transformative impact of artificial intelligence (AI) on internal audit. From analytics and automation to […]