Executive Member Pulse Check

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This Pulse Check explores how audit leaders are navigating professional judgment, emerging capabilities, and evolving expectations as the internal audit profession transforms

Where does professional judgement matter most in your audit work today?

1. Risk identification and prioritization
2. Scoping and planning
3. Evaluating evidence and anomalies
4. Interpreting results and implications
5. Communicating insights to stakeholders

Which capability will be most critical as internal audit evolves?

1. Critical thinking and skepticism
2. Data interpretation and analytics
3. Understanding business and strategy
4. Explaining risk and tradeoffs
5. Oversight of automated or AI-supported work

Which tension feels most real for your function today?

1. Speed vs. depth of assurance
2. Coverage vs. quality
3. Automation vs. judgement
4. Innovation vs. reliability
5. Consistency vs. adaptability

Which statement best reflects how you feel about internal audit's evolution?

1. Confident we are ahead of expectations
2. Preparing, but still unsure of what "good" looks like
3. Actively experimenting with new approaches
4. Focused on strengthening the fundamentals
5. Concerned expectations are outpacing preparedness

If you could focus internal audit's attention, as a profession, more deeply on one area over the year, what would it be and why?