Insights
Perspectives on responsible business transformation
Selected thought leadership from DisInnova Ltd. for boards, executives and senior leaders across regulated and growth-oriented organisations — written alongside our business advisory services for boards and senior leadership teams.
Latest insights
Latest insights
26 articles · Page 1 of 3
AI in Internal Audit: Are CAEs and Audit Committees Ready for the Real Transformation?
Why the hardest barriers to AI in Internal Audit are behavioural and organisational, not technological — and what Audit Committees should be asking of the CAE.
Parent-Subsidiary Governance in Financial Services: Who Is Really Accountable?
A practical guide to parent-subsidiary governance in financial services, covering board accountability, reserved matters, delegation, escalation and regulatory oversight.
When Did the Audit Committee Last Reassess Whether Its Chief Audit Executive Is Still Fit for the Role?
Why Audit Committees should periodically reassess the competence, independence, professional currency and continuing suitability of the Chief Audit Executive.
AI-Enabled Fraud May Be One of the Biggest Emerging Risks for Fintechs. Is Internal Audit Ready?
AI is reshaping fraud in financial services. This article examines AI-enabled fraud in fintech and how Internal Audit must evolve to provide credible assurance.
A Guide to Internal Audit Transformation for Scaling Fintechs
How scaling fintechs can transform Internal Audit to meet Global Internal Audit Standards while preserving the agility that drives growth.
AI Won't Replace Internal Auditors. Internal Auditors Who Use AI Will Replace Those Who Don't.
Why AI will not replace Internal Audit — and how auditors can use AI responsibly to improve risk assessment, analytics, continuous auditing and assurance value.
AI Can Transform Your Business. AI Charlatans May Be the Biggest Risk to Your Transformation.
How AI charlatans derail transformation programmes — and how boards can select AI partners who deliver measurable value, strong governance and sustainable results.
What the Global Internal Audit Standards Mean for Internal Audit Transformation
A practical guide to what the Global Internal Audit Standards mean for internal audit transformation, quality, governance, reporting and audit committee oversight.
How Internal Audit Should Assess AI Governance, Risk and Controls
A practical guide to auditing AI governance, data, model risk, accountability, third parties, cybersecurity, monitoring and responsible AI controls.
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