Artificial Intelligence (AI) tools such as OpenAI’s ChatGPT, Google’s Gemini, and Microsoft’s Copilot are rapidly reshaping internal auditing. For audit leaders, these tools present powerful opportunities, but also serious governance, […]
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Don’t Hand Over the Pen – Write Your Own Leadership Story
The Inspiring Journey of Chandana Madishetty Growing up in a family where professional success often followed a predictable route engineering, medicine, stability — Chandana Madishetty knew one thing with clarity: […]
Internal Audit Priorities for 2026
As Indian organizations step into 2026, Internal Audit functions are operating in a far more dynamic and scrutinized environment than ever before. Economic volatility, regulatory tightening, rapid digitization, and rising […]
Why the Care Economy Belongs in the “G” of ESG
Governance is no longer confined to board composition, policy manuals, or regulatory compliance. In its modern sense, governance reflects how organizations allocate power, manage systemic risks, and build long-term institutional […]
Research Paper – Fraud Survey Results
The “Results of the Fraud 360 Insights & Innovation Survey” presents a comprehensive snapshot of the real-world state of fraud prevention, detection, and investigation practices across organizations. Conducted by the […]
Beyond Independence: The Critical Role of Objectivity in Internal Auditing
Objectivity is a cornerstone of effective internal auditing. It represents the unbiased mental attitude that allows internal auditors to make professional judgments, draw fair conclusions, and communicate findings without undue […]
From Lifespan to Risk Span: How Age and Gender Trends Are Reshaping Internal Audit Priorities
At its core, internal audit recognizes risks before they turn into real problems. As has always been the case, the source of risk continues to evolve and today that shift […]
Audit Leadership – Managing Stakeholder Relationships
In today’s complex business landscape, internal audit is expected to be far more than a compliance checkpoint. Organisations increasingly look to internal audit for insights, foresight, and assurance that strategic […]
Audit Committee Expectations: What Modern Boards Need from Internal Audit
As organisations navigate an increasingly complex risk environment, the audit committee has become a central pillar of corporate governance. Charged with overseeing financial integrity, risk management, and compliance frameworks, audit […]
Effective Usage of Data Analytics in Internal Audits
Internal audit functions today operate in an environment defined by rapid technological advancement, increased business complexity, and growing expectations from stakeholders. Traditional audit techniques, largely manual and sample-based, are no […]