Services · Fractional & Co-sourced CAE

Senior audit leadership, without a full-time hire.

Fractional and co-sourced CAE support on a monthly retainer, scaled to your season: leadership, audit committee reporting, risk assessment and specialist capacity.

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“Charlesfs helped us sharpen our audit leadership approach and improve stakeholder confidence. The work was practical, structured, and immediately usable.”

Chief Audit Executive
  • Leadership on both sides of the tableRoles at Citibank, American Express, Deloitte, World Vision International and Touro University.
  • Certified across the functionCIA · CISA · CRMA · CFE · CHIAP, and more.
  • Ongoing, or 90 daysA standing retainer, or a 90-day stabilization.

Overview

Lead the function, or strengthen the one you have.

For audit committees, CFOs and CAEs at mid-sized and mission-driven organizations.

Fractional CAE

We lead the function.

For organizations with no CAE, between CAEs, or building internal audit for the first time.

  • Dr. Charles serves as your chief audit executive
  • Audit plan, execution and audit committee reporting
  • A function ready for whoever leads next
Co-sourced

We work alongside your team.

For CAEs who need senior capacity or specialist skills without adding headcount.

  • Senior auditors for specific audits or a busy season
  • Specialists in data analytics, AI audit, cybersecurity and banking
  • Your CAE stays in charge

You need this when

  1. Your CAE has left, or the role is new.
  2. The audit committee expects more than a small team can deliver.
  3. Growth, a merger, an acquisition or new regulation changes your risk profile.
  4. You need specialist skills for a season: IT, cybersecurity, data analytics or fraud.
  5. A full-time hire would take too long, or cost too much, right now.

What's included

Everything a CAE does, scaled to your needs.

Audit leadership

Methodology and execution oversight, from planning to reporting, plus team coaching.

Audit committee reporting

Clear, executive-ready reporting and communication with the C-suite and the audit committee.

Annual risk assessment & plan

A refreshed risk assessment and an audit plan prioritized for the year ahead.

Surge & specialist capacity

Extra hands for a busy season, or specialists from our associate bench.

Retainers

A monthly retainer, sized to your season.

Change the tier as your needs change, without hiring delays.

Leadership Advisory

A senior sounding board for a CAE who wants backup.

  • Monthly advisory sessions
  • Audit committee preparation
  • Audit plan and report review
Talk About a Retainer

Fractional CAE

We serve as your chief audit executive.

  • Audit leadership and execution oversight
  • Audit committee reporting
  • Annual risk assessment and audit plan
Talk About a Retainer

Co-sourced Capacity

Senior or specialist auditors, working with your team.

  • Specific audits or a busy season
  • Data analytics, AI audit, cybersecurity, banking
  • Your methodology, your CAE in charge
Talk About a Retainer

Need to steady the function first? Start with a 90-day stabilization, then decide.

How it works

Leadership with a clear operating rhythm.

  1. Assess

    Understand the function

    Current state, risks and stakeholder expectations.

  2. Design

    Refresh the plan

    Risk assessment and audit plan, prioritized.

  3. Implement

    Lead the work

    Methodology and execution oversight, planning to reporting.

  4. Enable

    Coach the team

    Coaching, quality improvements and practical tools.

  5. Sustain

    Keep the rhythm

    A set reporting cadence with leadership and the audit committee.

Outcomes

What changes when the function has a leader.

  • Clearer priorities and stronger coverage.
  • Better consistency and quality across audits.
  • An audit leadership rhythm: cadence, accountability, communication.
  • More confidence in internal audit from leadership and the audit committee.
  • Practical tools: templates, protocols and executive-ready reporting.
  • A roadmap to sustain the improvements, whoever leads next.
Bright coaching room with two armchairs by a window

Built into every retainer

Your team grows while we lead.

Fractional leadership should leave your auditors stronger, not more dependent. Coaching is part of the work, every month.

  • Team coaching and quality improvements
  • Templates and protocols your team owns
  • Course seats for your auditors where included (Audit Leadership course, through our partner TAPA Institute)

Looking for broader leadership development? See our partner, Leadership/MEQ.

Free resource

The IIA Standards Readiness Checklist

A quick read on where your function stands, before you choose a retainer.

Get the checklist

FAQ

Questions boards and CFOs ask about fractional CAEs.

How is this different from outsourcing internal audit?

You get senior leadership, not just audit hours. We set direction, run the plan and report to your audit committee, and we build your team's capability along the way.

Can we start short term?

Yes. A 90-day stabilization steadies the function first. After that, you can continue on a retainer, change tier or step back.

Who do you report to?

As your fractional CAE, we report to the audit committee and work with management day to day, as a full-time CAE would. In a co-sourced role, we report to your CAE.

What if we need specialist skills?

Our associate bench covers data analytics, AI audit, cybersecurity and banking. We bring them in for the audits that need them.

How are retainers priced?

A monthly fee based on the tier and the time involved. You receive a written proposal before any work starts.

Start here

Give your audit committee the leadership it expects.

Book a readiness call with Dr. Charles.

Book a Readiness Call