Risk Culture
Risk Culture
Risk
+3
Jun 22, 2026
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12 min read
Beyond the Lines – Issue 42
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.
Risk
+6
Jun 15, 2026
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13 min read
Beyond the Lines – Issue 41
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.
Risk
+5
Jun 8, 2026
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7 min read
Beyond the Lines – Issue 40
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?
Risk
+6
May 18, 2026
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8 min read
Beyond the Lines – Issue 37
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.
Risk
+4
Mar 9, 2026
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11 min read
Beyond the Lines – Issue 27
Welcome to Edition #27. This week is a practical playbook for turning audit, risk and controls evidence into action that actually sticks. You’ll get a simple way to shape any finding, data point or control issue into a message senior leaders can absorb fast, plus a handful of reusable templates and real world rewrites you can copy straight into board papers, ExCo updates and follow ups. If you’ve ever watched a valid point get “noted” and then quietly die in an action log, this edition is built to change that.
Risk
+4
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.
Risk
+3
Jan 26, 2026
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12 min read
Beyond the Lines – Issue 21
Welcome to Issue 21. It’s Week 3 of Risk Culture Month, and we’re diving deep into how escalation really works in practice, not what the policy claims. Escalation should not feel like a career move. It should feel like routine work, with clear triggers, calm scripts, and decisions that leave an evidence trail without anyone chasing it. Ask yourself, is this true in my organisation?
Risk
+3
Jan 19, 2026
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8 min read
Beyond the Lines – Issue 20
Welcome to Edition #20 of Beyond the Lines. This edition is about something most organisations say they want, but rarely engineer properly: ownership and accountability. Not as values on a poster, but as operating mechanics you can actually install. We are focusing on how risk culture shows up in single point ownership, exception friction, and action closure, and why those three levers are the difference between a calm close and constant surprises.
Risk
+3
Jan 12, 2026
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10 min read
Beyond the Lines – Issue 19
Welcome to Beyond the LinesTM - Issue 19. We’re starting Risk Culture Month with a simple idea: risk culture isn’t a slogan, it’s visible in control outcomes. When controls fail under pressure, the root cause is usually the same four mechanics breaking down in the flow of work: ownership, challenge, accountability and escalation. In this issue, I’ll show you what those failures look like in real organisations, what “good” looks like instead, and a practical one week reset you can run immediately.