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In this edition, I summarise my recent Beyond the Lines webinar with Sandro Boeri and what it means for Internal Audit leaders who want to audit culture and behaviour with credibility. The core argument Sandro brought to the table is simple: audit should not make vague claims about culture, but it can and should evidence how behaviour, pressure, incentives and escalation affect risk. The edition also includes practical questions audit teams can use now, a replay link, and a Toolkit spotlight on turning valid audit findings into decision-ready insight.
Jun 22, 2026
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12 min read
This week’s issue is a strategic update on the next chapter for Beyond the Lines. I’m sharing where BtL is heading, why it is moving beyond content, and how the new website, Board-Trusted CAE Scorecard, Board-Trusted CAE Toolkit and future Accelerator will fit together. I’ll also cover why Internal Audit Transformation should be measured by movement, not activity and share my practical 6 step movement check to test whether your audit work is actually creating movement, or whether it is just being documented, accepted and tracked.
Jun 15, 2026
13 min read
This week’s issue looks at the handoff problem in internal audit. Good work rarely fails at the point of testing. It often loses force after the evidence has been gathered: when the message is translated, the decision is unclear, ownership becomes vague, follow-through turns administrative, or behaviour does not actually change. We’ll look at where those handoffs break down, how this connects to culture in action, and why the Board-Trusted CAE Toolkit is being built around a practical question: how do you take sound audit work and make it land with more decision clarity, ownership and movement?
Jun 8, 2026
7 min read
This week’s Beyond the Lines briefing builds on my Leadership Signals conversation with Rania Bejjani on influence without authority, but it is not a webinar recap. It looks at why good internal audit work can still fail to land, and how audit leaders can make findings more decision-ready by clarifying context, consequence, trade-offs, ownership, resistance and the decision required. The issue includes a practical Audit Influence Filter and a “Do this Monday” exercise to help turn one stuck issue into a sharper conversation with management.
Jun 1, 2026
8 min read
Issue #38 of Beyond the Lines is built from real replies to the welcome email after a strong wave of new subscribers joined the platform last week. The themes were strikingly consistent: audit not being heard meaningfully by management, weak business ownership of risk and controls, controls built for evidence rather than protection, leadership buy-in that avoids root cause, siloed working in immature ERM environments, and organisations preparing to pass audits rather than build real resilience. It is a market-pulse edition on why good audit work still gets stuck, and what audit leaders can do to diagnose where traction is being lost.
May 25, 2026
10 min read
