The opinions

The profession, rethought in essays.

Governance

I've Sat in All Three Lines. Here's What the Model Still Can't Tell You.

The IIA's updated Three Lines Model finally names the messy design choices real organizations face. But after 18 years across all three lines, here's what no diagram can teach you.

Three Lines ModelIIA 8 min
AI & Analytics

AI Won't Replace Auditors. Auditors Using AI Will.

The audit profession's AI moment is not a threat — it is the biggest capability upgrade since sampling theory. Here is how to think about it.

AIFuture of Audit 2 min
Standards

The 2024 Global Internal Audit Standards: What Actually Changed

Beyond the restructuring — the five shifts in the new IIA Standards that genuinely change how audit functions operate and are governed.

IIA StandardsGIAS 2 min
AI & Analytics

Auditing at the Speed of Code: Building a Python Audit Lab

How six production scripts turned sampling into full-population testing — and what it takes to build an analytics stack inside a lean audit function.

PythonAutomation 2 min
Governance

From Heat Maps to Decisions: Board Reporting That Works

Audit committees don't need more information — they need better signal. A practical model for CAE reporting that changes decisions instead of documenting activity.

Board ReportingAudit Committee 2 min