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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
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10 min read
Edition #37 looks at a constraint internal audit does not always talk about directly: management attention. In a business already crowded with reports, controls, evidence requests, meetings, AI outputs and assurance activity, audit needs to be sharper about the attention it asks for and clearer about what leaders get back from it. We explore how AI, future-ready audit skills, control design and the Three Lines all need to help management focus on what matters, make better decisions and act with confidence.
May 18, 2026
8 min read
May is Internal Audit Awareness Month, and the purpose of this is not just explain what internal audit does, but to advocate for the profession. My way of doing this is to show how internal audit turns insight into decisions, ownership and outcomes. This week’s edition includes the Audit Influence Chain, Strategic Audit Test, AI Confidence Review Playbook and the CAE to CAIO capability map. Welcome to edition #36.
May 11, 2026
This week’s issue explores how to modernise the Three Lines without creating more bureaucracy. Drawing on the first Beyond the Lines 'Leadership Signals' webinar with Kristian Bollerup, it looks at why assurance often breaks down in the handoffs, how duplication creates friction for the business, and what audit, risk and controls leaders can do to create clearer ownership, cleaner assurance coverage and better decisions. Welcome to edition #35.
May 4, 2026
9 min read
Welcome to edition #34. This week we explore why busy internal audit teams can still struggle to influence decisions, ownership and outcomes. It looks at the operating habits behind board-trusted audit functions, including cadence, management ownership, escalation rhythm, ARC paper discipline and follow-through. It also includes practical examples, a simple ownership test and a Monday checklist to help leaders turn audit work into real management traction.
Apr 27, 2026
