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 […]
How Internal Audit Can Use AI (Without Losing Its Soul)
Artificial intelligence is already part of internal audit practice, whether teams formally acknowledge it or not. From planning and drafting through to […]
Auditing artificial intelligence: how internal audit should approach AI assurance
Artificial intelligence is no longer a future consideration for internal audit. Across the UK, AI is already embedded in everyday processes, from […]
Beyond the Big 4 Auditor Firm: How Littlechild & Haley Add Real Audit Value
How Littlechild and Haley Deliver Internal Audit That Works in the Real World Ask Paul Haley about the Big Four and his […]
Lessons from Recent UK Cyber Incidents: An Internal Audit Perspective
The UK has witnessed some high-profile cyber incidents this year, with Marks & Spencer (M&S) and Jaguar Land Rover (JLR) making headlines […]
Integrated Assurance – Three Lines Revisited
“Some say the Three Lines (3LOD) model is past its prime – I say it’s just overdue a wardrobe refresh. The structure […]
Building a Sustainable Future: How Littlechild & Haley Support Your ESG Journey
At Littlechild & Haley, we recognise the importance of Environmental, Social, and Governance (ESG) factors in driving sustainable business practices and long-term […]
Understanding the Three Lines Model
The Three Lines (of Defence) model is a fantastic way to manage risk and ensure everything runs smoothly within an organisation. It […]
