Abdel Azouguagh

Too often, when the relationship between internal audit and management grows tense, audit committees remain on the sidelines. But in the 2020s, neutrality is not an option. In my latest blog post, I explore the critical role audit committees must play in defending and empowering the CAE—especially when independence or objectivity is at stake. The IIA’s Global Internal Audit Standards are clear: boards must oversee internal audit effectiveness. And CAEs need more than access—they need allies. If internal auditors are the “eyes and ears” of the audit committee, then ensuring their well-being and independence should be a top priority. #InternalAudit #AuditCommittee #Governance #Leadership #IIAStandards #CAE #BoardOversight #Independence #InternalAuditMatters Institute of Directors (IOD), India Institute of Directors South Africa, NACD (National Association of Corporate Directors), The Institute of Internal Auditors Inc. https://lnkd.in/e2iprSxk

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As auditors, we all know this shift from “relaxed mode” to “hyper-alert mode”. The funny part? Half the time, the same data we asked earlier could have clarified the issue in the first place. Takeaway: Ask early. Follow up smartly. Because by the time they open their eyes, the report might already be on management’s desk. #InternalAudit #Audit

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🚨 New Global Practice Guide Alert! Developing a Risk-Based Internal Audit Plan, 2nd Edition – Updated and aligned with the new Global Internal Audit Standards. Today’s internal auditors must balance strategic foresight with agile responsiveness to keep pace with evolving risks. That’s why The Institute of Internal Auditors Inc. has released an updated edition of its Developing a Risk-Based Internal Audit Plan Global Practice Guide. This refreshed guidance outlines a practical, systematic approach to building and maintaining a risk-based audit plan — from identifying and assessing risks to stakeholder collaboration and strategic prioritization. It’s designed to empower internal auditors to better support decision-making, agility, and long-term resilience. #IIAGuidance #TheIIA #InternalAudit #RiskManagement #GlobalStandards 📥 Download the guide now (members only): https://lnkd.in/e8Fgfse6

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Internal audit doing advisory (not assurance) work can be a struggle to gain traction for some internal audit functions. Wanting to do more, but finding it hard to gain credibility. My latest article shares some thoughts on this ... "How to Position Internal Audit as an Advisory ‘Go-To’," was published by Internal Audit 360° yesterday. You can access the article here ... And, if you are not getting Internal Audit 360° content delivered to your e-mail inbox, be sure to subscribe. It's free! https://lnkd.in/eYsTDhuf

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