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Blind Spots by Bazerman and Tenbrunsel: Summary and Lessons for Auditors
Bazerman and Tenbrunsel on why people fail to do what is right, summarised for auditors: bounded ethicality, ethical fading, motivated and indirect blindness, the studies and their replication…
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32–48 minutes -
Black Box Thinking by Matthew Syed: Summary and Lessons for Auditors
Syed on why some fields learn from failure and most do not, summarised for auditors: the structure, the aviation and healthcare cases checked and updated to 2026, later…
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34–51 minutes -
Willful Blindness by Margaret Heffernan: Summary and Lessons for Auditors
Heffernan on why people and institutions ignore the obvious, summarised for auditors: the mechanisms, the real cases checked and updated to 2026, the law since the book, later…
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27–41 minutes -
Why They Do It by Eugene Soltes: Summary and Lessons for Auditors
Soltes’s study of why executives commit white-collar crime, summarised for auditors: the argument against the calculating offender, the cases, a vocabulary, a fraud-assessment map and a worked example…
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18–27 minutes -
Billion Dollar Whale: The 1MDB Scandal, Summarised for Auditors
Wright and Hope’s account of Jho Low and 1MDB, summarised for auditors: the four diversions, the gates that failed and the two that worked, a vocabulary, a failure-by-failure…
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19–28 minutes -
The CFO and Internal Audit: A Working-Relationship Guide for Both Sides
After the committee, the CFO is internal audit’s most consequential relationship and the least defined. For both sides: the CFO’s five roles, the legitimate asks, the lines that…
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18–28 minutes -
The Audit Committee Effectiveness Review: How to Assess the Committee That Oversees You
The audit committee evaluates everyone: the external auditor, the chief audit executive, the finance function, the compliance program. Once a year it has to evaluate itself, and at…
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23–34 minutes -
How to Audit Corporate Governance: A Program for the Structures at the Top
Governance is the set of structures through which an organization is directed and controlled, and it is the audit subject most functions avoid, because the people being audited…
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21–31 minutes -
Internal Audit in Higher Education and Nonprofits: The Complete Guide
Universities and nonprofits exist to pursue a mission with other people’s money under conditions those people attached, and internal audit in both sectors is the assurance that the…
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23–35 minutes -
Internal Audit in Government: The Complete Guide to Public-Sector Assurance
Government internal audit answers to the public rather than to shareholders, publishes what it finds, works under standards that carry the force of law and audits an organization…
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21–32 minutes -
Auditing Enterprise AI Governance: A Program for the NIST AI RMF and EU AI Act Era
Enterprise AI governance is the set of structures through which an organization decides which AI systems it builds or buys, how much risk each may carry, who is…
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20–30 minutes -
Assurance Mapping: A Worked Example From Blank Page to Board View
Everyone agrees an assurance map is a good idea and almost nobody publishes a finished one. This guide builds one from a blank page: defining the rows (risk…
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18–27 minutes -
How Internal Audit Should Audit the ERM Program Itself: Criteria, Maturity and Independence
Auditing the second line is the engagement that proves whether internal audit’s independence is real. This guide gives the method for the enterprise risk management program: the three…
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18–28 minutes -
Risk Appetite vs Tolerance vs Capacity vs Limits: The Four Layers, Defined and Cascaded
Boards and risk functions use appetite, tolerance, capacity and limits as if they were interchangeable, and the result is a risk appetite statement nobody can apply. This guide…
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18–27 minutes -
What Is a Chief Audit Executive? Role, Reporting Lines and Responsibilities Explained
The chief audit executive is the person accountable for the whole internal audit function: its mandate, independence, plan, people, quality and the assurance it gives the board. This…
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18–28 minutes -
The Three Lines Model Explained: Six Principles, the Roles, and What Changed in 2020
The Three Lines Model is the IIA’s 2020 replacement for the Three Lines of Defense, and most organizations still draw the old diagram. This guide reads the position…
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27–40 minutes -
Audit Committee Charter: A Clause-by-Clause Template Mapped to SEC, NYSE, Nasdaq and GIAS
The audit committee charter is the document that gives the committee its authority and tells internal audit who it works for. This guide supplies a complete template, clause…
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21–32 minutes -
SOX 302 vs 404 vs 906: Certifications, ICFR Reports and Penalties Compared
Sections 302, 404 and 906 of the Sarbanes-Oxley Act side by side: who signs each, which reports they cover, what the 302 certification actually says paragraph by paragraph,…
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23–34 minutes -
Independence and Objectivity in Internal Audit: What They Mean, How They Break
The profession’s foundation made concrete: the difference between the function’s independence and the auditor’s objectivity, what the Global Internal Audit Standards require of each, reporting lines and the…
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18–28 minutes -
Entity-Level Controls: Auditing the Controls Above the Processes
A complete guide to entity-level controls for internal auditors: what they are, the categories the PCAOB lists, the difference between indirect, monitoring and precise controls, examples mapped to…
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18–28 minutes -
GIAS Domain III: Governing the Internal Audit Function — the Board’s Job Description
Domain III of the Global Internal Audit Standards, standard by standard: the essential-conditions idea and who it binds, the internal audit mandate and charter, board and senior management…
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20–29 minutes -
Risk Appetite Statements That Actually Guide Decisions: Eight Examples and the Cascade
The capacity-appetite-tolerance-limit ladder, the five-part anatomy, the cascade worked from the board to the desk for two statements, eight realistic example statements including a manufacturer and a public…
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23–34 minutes -
UK SOX in 2026: Provision 29 and Internal Audit’s Role
The statutory UK SOX was dropped; Provision 29 arrived instead. Where audit reform stands in September 2026, Provision 29 element by element with the FRC’s January 2026 Mythbuster,…
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21–31 minutes -
How to Audit Corporate Culture: A Topical Requirement Method
Culture becomes a mandatory audit subject on 15 December 2026. The fifteen requirements of the IIA’s Organizational Behavior Topical Requirement with the evidence for each, culture defined as…
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25–37 minutes -
The Power Broker by Robert Caro: Summary and Governance Lessons for Auditors
Caro’s biography of Robert Moses, summarised for auditors: the rise, the methods as governance mechanisms, the public authority as instrument, the fall, a vocabulary, an audit map for…
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19–28 minutes -
Corporate Governance by Monks and Minow: Summary and Lessons for Auditors
The standard governance textbook, summarised for auditors: the agency problem, shareholders, directors and managers examined, what has changed since the fifth edition, a vocabulary, a governance-audit map and…
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18–28 minutes -
Barbarians at the Gate: The RJR Nabisco Buyout, Summarised for Auditors
Burrough and Helyar’s account of the RJR Nabisco buyout, summarised for auditors: the timeline, the deal mechanics, the people, the governance questions, a vocabulary, a transaction-controls map and…
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18–28 minutes -
The Smartest Guys in the Room: Enron, Summarised for Internal Auditors
McLean and Elkind’s account of Enron, summarised for auditors: the timeline, the four mechanisms, the people, the gates that failed, a vocabulary, the controls the case produced and…
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19–29 minutes -
Bad Blood by John Carreyrou: The Theranos Fraud, Summarised for Auditors
Carreyrou’s account of Theranos, summarised for auditors: the timeline, how the deception worked, the gates that failed and the two that worked, a vocabulary, a failure-by-failure audit map…
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19–29 minutes -
GRC Framework: Components, RACI, Assurance Map, Roadmap
GRC as a coordination model rather than a tool: the components with owners and artifacts, a three-lines RACI, assurance mapping worked, the compliance obligations register, platform selection criteria,…
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19–29 minutes