Internal Audit’s Strategic Moment: Nike’s CAE on Refreshed IIA Standards
The IIA’s updated standards aren’t just about compliance—they’re a strategic opportunity. Nike’s CAE shows how internal audit can drive stronger governance, clearer communication, and business alignment by engaging leadership, simplifying messaging, and focusing on value creation.
The 2025 update to the Institute of Internal Auditors’ standards is prompting organizations to rethink internal audit—but many are still treating it as a compliance exercise. Nike’s Chief Audit Executive, Alana Hoskin, highlights how the standards can instead unlock strategic value by improving communication with leadership, aligning audit work with business goals, and reinforcing audit’s role as a forward-looking partner. By translating standards into clear, actionable insights and building ongoing relationships with executives, internal audit can strengthen governance, enhance decision-making, and drive organizational resilience. The article explores practical ways leaders can turn these standards into a continuous source of value.
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