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  • Survey

    May 9, 2023
    Organisations today spend an average of 30% of their IT budgets and invest a fifth of their IT human resources on technical debt management. This research, based on a global survey of more than 1,000 CIOs, CTOs and other technology leaders, underscores the burden created by technical debt and likely is an eye-opener for the CFO.[1] As organisations strive to increase their focus, and time and…
  • Newsletter

    October 17, 2023
    The manner that failure is embraced instead of feared in a business can improve the way the company evolves and responds to new market opportunities.
  • Survey

    September 28, 2022
    As the COVID-19 pandemic impacted two years ago, Internal Audit (IA) globally witnessed swift innovation and improvisation to meet the challenges. In Kuwait, the stringent regulations issued by the Capital Market Authority (CMA) are making the IA fraternity more cognizant of its role in the fast-evolving corporate governance landscape. Against this backdrop, the Institute of Internal…
  • Survey

    February 4, 2021
    In recent years, mammoth waves of disruption have both buffeted and ignited organisations in their drive to change and stay relevant. Not surprisingly, internal audit functions are also seeing the effects. It is now time for internal audit leaders and their teams to take the initiative and stand up and ride their own wave of transformation and innovation. Becoming a next-generation internal…
  • Survey

    July 30, 2024
    Studying the cosmos has transformed our understanding of how planets, stars and galaxies form, and revealed deeper insights into the fundamental nature of the universe. Astrophysicists and cosmologists pursue this knowledge, in effect, by looking into the past. Using cutting-edge technology like that employed in the James Webb Space Telescope, they examine places that existed billions of years…
  • Whitepaper

    April 17, 2024
    Environmental, social and governance (ESG) guidance, stakeholder demands and regulatory mandates are evolving and becoming more specific, and the time of taking a “soft approach” to sustainability reporting has passed. As the need to provide, or prepare to provide, limited and/or reasonable assurance in sustainability reporting grows, internal audit’s role in the reporting process becomes obvious…
  • Survey

    March 9, 2023
    As internal audit functions face a continuing talent crunch and demands to support the organisation’s strategic moves in response to external events, chief audit executives (CAEs) are focused on growing internal audit’s relevance with the board, senior executives and other stakeholders. For internal audit functions, elevating their relevance requires ongoing evolution and a committed focus on…
  • Survey

    October 18, 2021
    The Next-Generation Internal Audit Journey Needs To Begin Now A global pandemic caused by a rare airborne virus that continues to affect organizations in different ways around the world … a growing number of stakeholders in organizations with whom internal audit needs to partner … digital transformation and innovation initiatives occurring enterprise-wide and in individual departments and…
  • Newsletter

    November 29, 2023
    Compared to prior years, our suggested 2024 audit committee agenda has taken a bit of a turn due to ongoing and recent market and regulatory developments.A complex business environment: The 2024 audit committee agenda includes important enterprise, governance, process, technology, and financial reporting and disclosure issues that merit consideration by the audit committee beyond its ongoing…
  • Infographic

    July 30, 2024
    An illustration of the evolution of the internal audit profession following the passage of the COSO Internal Control – Integrated Framework more than 30 years ago, and the Sarbanes-Oxley Act over two decades ago.
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