Insights
Ideas for audit leaders who want a seat at the table.
I write about the questions audit leaders bring me most: the IIA Standards and EQAs, AI in audit, fraud risk, and how to report so the board listens.
Dr. Sabine CharlesFounder, Charles Financial Strategies
IIA Standards & EQA
Building a Culture of Excellence Through External Quality Assessment Reviews
How EQA reviews build transparency, accountability and continuous improvement into the audit function.
Elevating Your Internal Audit Function with External Quality Assessment Review
Why an independent quality review strengthens performance, conformance with the Standards and strategic value.
AI in Audit
Innovation in Internal Auditing: Reshaping the Audit Landscape
Analytics, AI and continuous auditing move audit from reactive checks to predictive, real-time oversight.
Enhancing Audit Efficiency and Accuracy with the Audit Risk Assessment Tool
Automation and analytics that cut manual work and support faster, evidence-based audit decisions.
Fraud Risk
Fraud Examiners at the Forefront: The Critical Role of CFE-Certified Professionals
Why certified fraud examiners matter more than ever in today’s business environment.
Building a Resilient Governance Framework with an Effective Fraud Risk Assessment Methodology
Moving beyond reactive controls: identify threats early and strengthen internal controls.
Fraud Risk Assessment Methodology as a Foundation for Corporate Resilience
A strong methodology uncovers hidden vulnerabilities, reinforces governance and builds trust.
Board Reporting & Audit Leadership
Bringing Strategy to the Forefront of Risk-Based Internal Auditing
Aligning risk-based audit with business goals so audits add value beyond compliance.
Driving Digital Transformation and Ethical Leadership with the Future of Internal Audit Approach
Internal audit’s shift from compliance to a strategic role in transformation and trust.
Sector Topics
Embracing Change with Certified Healthcare Internal Audit Professionals (CHIAPs)
Healthcare: how specialized audit oversight turns compliance-heavy operations into proactive excellence.
Elevate Compliance with a Next-Level Third-Party Risk Management Audit Program
Third-party risk: an audit program built for today’s regulatory expectations.
Why Internal Audit’s Role in Cybersecurity Strategy Is Essential
Cybersecurity: why audit belongs inside the strategy, not after the incident.
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