The CAE as the SuperAuditor
The article highlights the critical role of the Chief Audit Executive (CAE) as a “SuperAuditor,” emphasizing that much of their impact comes from confidential discussions and providing assurance, advice, and insights directly to management and the board, rather than through formal reports. Real-world examples from the author’s experience demonstrate how the CAE’s involvement in top enterprise risks has led to significant organizational changes and improvements without compromising independence or objectivity.
The article highlights the critical role of the Chief Audit Executive (CAE) as a “SuperAuditor,” emphasizing that much of their impact comes from confidential discussions and providing assurance, advice, and insights directly to management and the board, rather than through formal reports. Real-world examples from the author’s experience demonstrate how the CAE’s involvement in top enterprise risks has led to significant organizational changes and improvements without compromising independence or objectivity.
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