The conversation explores the future of governance, the role of internal audit in risk management, integrated assurance, simplicity and clarity in governance, accountability and oversight in the age of AI, adapting to technology and industry standards, the role of senior personnel in audit activities, data testing and assurance in internal audit, access to data and analysis for internal audit, understanding data trends and outliers, assurance and data reliance, proactive and dynamic risk management, intelligent risk management and business value, defining risk capacity and appetite, collaboration between internal audit and risk management, preventing assurance fatigue and maintaining accountability, transforming internal audit without losing credibility, educating the board on integrated assurance, the role of the board and management in organizing the assurance ecosystem, essential reading for chief audit executives, the importance of trust and assurance, the future of internal audit in 2030, high performing internal audit function in 2030, and the guiding principle of trust and accountability.

  1. Recommended reading from Martin:
    1. Free Speech, A History from Socrates to Social Media, Jacob Mchangama
    2. Das Harvard Konzept, Sachgerecht verhandeln, erfolgreich verhandeln, Roger Fisher, William Ury
    3. Made to Stick, Why Some Ideas Survive and Others Die, Chip Heath, Dan Heath
    4. Radical Uncertainty, Decision Making Beyond the Numbers, John Kay, Mervyn King
    5. Corporate Fraud, The Human Factor, Maryam Hussain

Chapters

  • 00:00 Exploring the Future of Governance
  • 05:25 Integrated Assurance and Risk Management
  • 11:47 Data Testing and Assurance in Internal Audit
  • 16:53 Proactive and Dynamic Risk Management
  • 23:30 Preventing Assurance Fatigue and Maintaining Accountability
  • 28:38 The Role of the Board and Management in Organizing the Assurance Ecosystem
  • 38:07 The Future of Internal Audit in 2030
  • 43:16 High Performing Internal Audit Function in 2030

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