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Internal Audit
Latest insights
8 Internal Audit articles · Page 1 of 1
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.
Internal Audit Transformation in the AI Era: What Should Actually Change?
What genuinely needs to change for Internal Audit to become more forward-looking, data-enabled and decision-useful — and where AI actually helps.
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.
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.
Internal Audit as One Part of a Wider Assurance Model
Positioning internal audit alongside risk, compliance and management assurance — with clear roles and shared value.
AI in Internal Audit
Practical AI use cases across internal audit — planning, testing, reporting and continuous auditing — alongside risks, controls and human oversight.
Internal Audit Transformation: What Audit Committees Should Expect in 2026
Audit committees are raising the bar on internal audit. A senior view on what genuine internal audit transformation looks like in 2026 — beyond methodology refreshes and technology pilots.
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