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In this edition looks at a harder standard for audit, risk and controls work: not whether the report was issued, the control was tested, the action was closed or the dashboard was updated, but whether the work improved a decision, changed behaviour, respected capacity and showed evidence of movement. As Beyond the Lines approaches its 50th edition, I’m also asking readers to help shape what comes next by sharing the problems their teams most need solved.
Aug 3, 2026
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5 min read
In this edition, I examine seven places where technically sound audit, risk and controls work can lose impact before it creates visible change. We will look at relevance, timing, judgement, authority, operating reality, governance and verification, before applying the ideas to a practical supplier due-diligence example and a short landing review you can use before significant work is issued. I have also included a brief recap of my latest Leadership Signals conversation with Trent Russell on what AI and analytics should genuinely change in how internal audit functions operate, together with a link to watch the full replay.
Jul 27, 2026
8 min read
Internal audit functions are being asked to modernise reporting, introduce AI and analytics, improve stakeholder experience and respond faster, often while the assurance mandate remains unchanged. This edition introduces the Transformation Capacity Contract, a practical way for audit leaders to decide what must be protected, removed, sequenced, enabled and measured before change is added to an already stretched function.
Jul 20, 2026
This week’s edition is for Internal Audit Managers, Senior Managers and aspiring CAEs who can feel the job changing. The move into strategic IA leadership is not about doing less work. It is about protecting different things: judgement quality, stakeholder confidence, audit committee relevance, team capability and the future shape of the function. I’ll break down the five practical shifts from hands-on delivery to board-trusted audit leadership, including how to bring data, analytics and Human + AI thinking into the way the function evolves.
Jul 13, 2026
6 min read
This week’s edition is about moving the internal audit AI conversation beyond isolated use cases, demos and efficiency gains. The bigger question is not simply where audit can use AI, but what should now change in planning, fieldwork, evidence, reporting, oversight, quality and leadership. I’ll share a practical Human + AI Operating Model Review for audit leaders, including the governance questions CAEs should be able to answer before scaling AI use across the function.
Jul 6, 2026
