Rotational CAEs: Balancing Opportunity and Risk for Lasting Internal Audit Value

The debate around rotational Chief Audit Executives (CAEs) has evolved from questioning their existence to evaluating their effectiveness in building lasting value. While rotational CAEs can bring fresh perspectives and deep operational knowledge, audit and assurance professionals must critically assess the potential risks to independence, objectivity, and the long-term strategic development of the internal audit function. This article explores how organizations can leverage the benefits of rotational leadership while mitigating its inherent challenges to ensure internal audit remains a credible and impactful governance pillar.