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Brink’s Modern Internal Auditing by Robert Moeller: Summary and How to Use It
Moeller’s eighth edition of Brink’s reference text, summarised: the eight parts and 34 chapters, the common body of knowledge and its levels, where the 2016 edition predates the…
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25–38 minutes -
Agents of Change by Richard Chambers: Summary and Lessons for Internal Auditors
Chambers’s case for internal auditors as catalysts for change, summarised: the 2021 and 2024 editions, the survey of some 600 audit leaders and its perception gap, four traits…
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27–41 minutes -
World-Class Internal Audit by Norman Marks: Summary and Lessons for Audit Leaders
Norman Marks’s career stories, summarised for audit leaders: the high risk not worth fixing, the over-cautious policy, the textbook finding, writing and hiring, what world-class meant at Tosco…
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32–47 minutes -
The Trusted Advisor Path: How Internal Auditors Earn Seats at Decision Tables
“Trusted advisor” hides a mechanism. This guide lays it out: the credibility sequence (reliability, then insight, then invitation), the advisory moments where stature is won or lost, the…
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18–27 minutes -
GIAS Domain I: The Purpose of Internal Auditing, Explained Clause by Clause
Domain I of the Global Internal Audit Standards contains no standards, no principles and no requirements, yet it shapes everything that follows: it defines what internal auditing is…
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26–38 minutes -
Assurance vs Advisory: Internal Audit’s Two Services Explained
Internal audit’s two services explained with the precision of the Global Internal Audit Standards: definitions, ten differences side by side, examples of each, limited and reasonable assurance, where…
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19–28 minutes -
Audit Issue Tracking: Data Model, Workflow, Metrics and Moving From Spreadsheet to System
Issue tracking for internal audit: the nine things the process has to do, the data model, workflow states and governance, three tiers of tooling and when each fits,…
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18–27 minutes -
Audit Lessons From Corporate Scandals: Twelve Cases, Seven Patterns and Ten Tests
Twelve cases that shaped the profession, Barings to Silicon Valley Bank and FTX, each with what failed, internal audit’s part and what changed afterwards; the five mechanisms (accounting…
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18–27 minutes -
The UK Internal Audit Code of Practice: The 37 Principles, the Gaps and a Year to Conform
The Chartered IIA’s Internal Audit Code of Practice, effective from January 2025: where it came from and its status, the nine sections and thirty-seven principles, the twelve scope…
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22–32 minutes -
The Future of Internal Audit: Ten Shifts Already Under Way and Three Scenarios for 2035
The future of internal audit built from what is already in motion: ten shifts with the 2026 evidence for each (the Standards and topical requirements, AI inside the…
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18–27 minutes -
Internal Audit Co-Sourcing 101: What It Is and Why Your Organization Needs It
In today’s fast-paced business environment, traditional internal audit models can’t keep up with evolving digital risks, stricter regulations, and a tightening talent market. That’s where internal audit co-sourcing…
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25–37 minutes -
The MRA and MRIA Lifecycle: From Regulator Finding to Validated Closure, Updated for 2026
What MRAs and MRIAs are under each US banking agency’s own definitions, the escalation ladder they sit on, the seven-stage lifecycle from intake to closure, a board response…
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32–48 minutes -
What Is Internal Audit? Objectives, Process, Key Terms and How It Creates Value
Internal audit is the function inside an organization that gives the board and management independent assurance that risks are managed and controls work, plus advice on how to…
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18–27 minutes -
How to Prepare for an Internal Audit: A Month-Before Plan in 10 Steps
A four-week plan for managers and process owners preparing for an internal audit: ten steps from understanding the scope to planning the kickoff, preparing for the walkthrough, the…
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18–28 minutes -
A general overview of all of the internal audit/audit types
Internal auditing plays a vital role in the success and sustainability of organizations across all industries. It serves as a critical mechanism to ensure effective financial management, operational…
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1–2 minutes -
Professional Judgment in Audit: Reasonable vs. Rational
In the field of internal auditing, where attention to detail and logical reasoning are vital, it is important to distinguish between being reasonable and being excessively rational. Rationality…
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2–4 minutes -
Why Welcome an Internal Audit: What Your Area Can Get Out of It
What a manager can get out of an internal audit: independent evidence for a budget case, fixes that get funded, benchmarks, advice before you build, a baseline when…
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18–28 minutes -
Top 10 mistakes internal auditors make
1. Lack of Objectivity One of the most significant mistakes internal auditors can make is a lack of objectivity. When internal auditors are too close to the area…
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3–5 minutes