Relational Intelligence: The Next Frontier for Governance and Internal Audit in an AI-Driven World

In an era increasingly dominated by artificial intelligence, the concept of "Relational Intelligence" (RQ) is emerging as a critical human capability. For internal audit and assurance professionals, this signifies a shift towards prioritizing trust-building, connection, and relationship repair as foundational elements for effective governance and robust audit practices. Embracing RQ can enhance the auditor's role beyond mere compliance, fostering a more collaborative and impactful assurance function.