For internal audit and assurance professionals. Curated, not algorithmic.

May 2026

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Effective Delegation: Enlist Your Team, Don't Just Assign Tasks

This article challenges the traditional view of delegation as merely offloading tasks to free up a manager's time. Instead, it advocates for a more strategic approach where leaders "enlist" their team members by explaining the "why" behind a task, fostering a sense of ownership and meaning. This method aims to strengthen the team and enhance engagement, moving beyond simply assigning duties.

News & Blogs · Global Read more
linkedin.com ·
Using Mission Chains for Strategic Internal Audit Planning

Internal auditors often focus on risks and controls, but this article argues for a top-down approach centered on organizational mission and strategic priorities. By understanding what truly matters to executive leadership and the board, auditors can identify "mission chains" – the connected paths for activating strategic initiatives. This method ensures audit work is strategically relevant, moving beyond traditional risk assessments and past audit plans to focus on current organizational goals.

News & Blogs · North America Read more
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Strategic Auditing: Prioritizing the Board's Needs for Enhanced Impact

This article argues that for internal audit to truly be strategic, it must prioritize serving the Board of Directors. By focusing on the Board's need for an accurate and independent view of organizational reality, internal auditors can elevate their function beyond departmental concerns and provide critical insights into governance effectiveness. The author outlines practical steps for Chief Audit Executives to begin this transition, even without direct Board engagement initially.

News & Blogs · Global Read more
theauditexplainer.wordpress.com · · Curated 2 months ago
Beyond Assurance and Consulting: Rethinking Internal Audit's Value Proposition

This article challenges the traditional binary view of internal audit engagements as solely 'assurance' or 'consulting.' It argues that a third, more impactful approach exists, focusing on providing actionable recommendations without formal opinions. This perspective encourages internal auditors to move beyond a 'police' image, foster stronger management relationships, and strategically align with organizational objectives, ultimately enhancing internal audit's unique value.

News & Blogs · Global Read more
theauditexplainer.wordpress.com · · Curated 2 months ago
Beyond the Checklist: How Informal Observations Can Drive Audit Value and Build Relationships

This article highlights the often-overlooked value of an auditor's informal observations outside of official engagements. It argues that a proactive, relationship-building approach to addressing minor issues, even those seemingly outside the audit scope, can foster trust, uncover deeper systemic problems, and ultimately enhance the internal audit function's strategic impact within the organization. For audit professionals, this emphasizes the importance of continuous vigilance and a commitment to adding value beyond formal reporting.

News & Blogs · Global Read more
theauditexplainer.wordpress.com · · Curated 2 months ago
Stop Fighting Over Audit Report Templates: Focus on Recipient Needs

Internal audit departments often waste valuable time debating audit report templates internally. This article emphasizes that the only opinions that truly matter regarding report format and content are those of the report recipients. Audit professionals should prioritize understanding stakeholder needs to ensure reports are perceived as valuable assets, not just something to be endured.

News & Blogs · Global Read more
theauditexplainer.wordpress.com · · Curated 2 months ago
Agility in Internal Audit: Balancing Strategic Planning with Flexible Execution

This article addresses the common misconception that annual audit plans are antithetical to agile auditing. It argues that a high-level strategic plan is crucial for aligning internal audit with organizational objectives, while true agility lies in the flexible execution and prioritization of audit activities within that framework. Audit professionals should focus on delivering strategic value by adapting their approach to specific projects and continuously prioritizing efforts for maximum impact.

News & Blogs · Global Read more
theauditexplainer.wordpress.com · · Curated 2 months ago
Auditors: Tailor Your Root Cause Analysis to Your Audience

This article emphasizes that effective root cause analysis in internal audit is less about a precise definition and more about practical application, specifically tailoring the depth of analysis to the audience's ability to act. Auditors should focus on providing actionable insights that align with the scope and responsibilities of the management receiving the report, rather than pursuing an arbitrarily deep investigation.

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theauditexplainer.wordpress.com · · Curated 2 months ago
Strategic vs. Conformance: Navigating Internal Audit's Evolving Role

This article explores the tension between internal audit's traditional compliance-focused activities and the growing demand for strategic engagement. It challenges the notion that compliance auditing is inherently "traditional" and argues that while foundational, it should not be the sole focus for mature audit functions. Audit professionals are encouraged to move beyond mere conformance to standards and cultivate critical thinking and value-adding skills to become more strategic partners within their organizations.

News & Blogs · Global Read more
theauditexplainer.wordpress.com · · Curated 2 months ago
Navigating Disagreement: A Four-Checkpoint Approach to Audit Finding Resolution

This article provides internal auditors with a practical framework for resolving disagreements with management over audit findings and recommendations. It outlines a four-checkpoint process, emphasizing the importance of establishing factual agreement, confirming the problem's existence, identifying root causes, and collaboratively developing remedial actions. The piece underscores that while management agreement is ideal, it should not compromise professional responsibilities, offering guidance on escalating impasses and maintaining professional integrity.

News & Blogs · Global Read more
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