AI Assurance: Creating Safe Paths Through AI
A restrained systems-led editorial story about why responsible AI depends on visibility of real use, usable approved paths through work, and evidence that those paths operate safely in practice.
Beyond conformance: five themes we are seeing through External Quality Assessments
An External Quality Assessment should provide confidence that an Internal Audit function conforms with the Global Internal Audit Standards. The most useful […]
A New Paradigm for Internal Audit
Boards still need assurance over risk, control and compliance. Increasingly, they also need an honest view of whether the organisation is equipped […]
Risk Management Is Not a Register. It Is How Organisations Stay Ready.
A good risk register can be useful. It can bring structure, consistency and visibility to a set of risks that might otherwise […]
Success-centred Assurance™: Internal Control for What Comes Next
Many internal control frameworks are better at answering yesterday’s questions than tomorrow’s. These are important questions, and they will always have a […]
Programme Transformation Assurance: When Reporting Is Not Enough
Transformation is no longer reserved for the largest organisations. New systems, operating model changes, digital programmes, service redesign, regulatory change, AI adoption […]
The Sea of Green: Is Risk Really Being Managed?
A dashboard full of green can be reassuring, particularly for boards, audit committees and leadership teams who need to make sense of […]
Provision 29 Is Live. Are Your “Key Controls” Actually Key?
Too Many Controls, Not Enough Control Most organisations don’t have too few controls. They have too many to manage effectively. It’s not […]
The Questions Boards Should Be Asking About Risk and Assurance (But Often Don’t)
Boards are receiving more assurance reporting than ever before. Packs are longer, dashboards are more refined, and assurance comes from multiple sources […]
Measuring Performance in Internal Audit: Moving Beyond Activity to Impact
For many years, the performance of internal audit functions has been measured using a familiar set of operational metrics: audit plans completed, […]
Foresight and Emerging Risk in Internal Audit
Why the profession is moving from hindsight to foresight Last month Littlechild & Haley hosted a roundtable session at Hub Cardiff, bringing […]
Six Pillars of Defensible Fraud Prevention
Demonstrating Reasonable Procedures in Practice If your organisation were investigated for fraud tomorrow, what evidence would you rely on to demonstrate that […]
