Fraud

Influence

Aug 3, 2026

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5 min read

Beyond the Lines – Issue 48

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.

Tim Buckley

Risk

Jun 29, 2026

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6 min read

Beyond the Lines – Issue 43

This week’s edition tackles one of the most common frustrations in internal audit: how to produce audit results that management actually feels, uses and acts on. Not because the report is louder, longer or more dramatic, but because the finding is translated into decision, consequence, ownership and evidence of movement. I’ll walk through a practical Management Felt-It Test you can use before issuing a significant result, plus a before-and-after example showing how to move from technically correct audit wording to something more commercially useful.

Tim Buckley

Risk

Feb 23, 2026

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9 min read

Beyond the Lines – Issue 25

Welcome to Edition #25 of Beyond the Lines. This edition is a practical playbook for spotting fraud risk in real life by auditing the bypasses, not the “happy path”, across the finance processes where money actually moves. You’ll get the patterns to look for, the questions that surface the truth fast, and simple control moves that change behaviour without slowing the business down.

Tim Buckley