Internal Auditors' 2026 Horoscope

 I have asked AI (Copilot) to create a humorous 2026 horoscope for Internal Auditors. Here are the results:

• January: You’ll resolve to “close findings faster.” Stars say… you’ll just open new ones.

• February: Love is in the air, but so are overdue audit reports. Cupid prefers compliance.

• March: Spring cleaning? More like “control testing.” Dust off that risk matrix.

• April: Beware of April Fools—especially in expense claims. Fraud hides in jokes.

• May: Flowers bloom, and so do audit issues. Document them before they wilt.

• June: Mid‑year reviews reveal… you’re still waiting for management responses.

• July: Independence Day (US) inspires you: you’ll declare independence from Excel macros.

• August: Hot weather, hotter findings. Your audit committee wants ice‑cold assurance.

• September: Back-to-school vibes: you’ll lecture managers on segregation of duties.

• October: Spooky season. Ghost entries haunt the ledger. Boo! Material weakness!

• November: Gratitude month. Be thankful for strong controls… and coffee.

• December: Year‑end close. Stars say: Your gift is 'one more follow‑up.

Is there still a role for thought leaders in the age of AI?

 With AI tools at our fingertips, anyone can now create and publish content on virtually any topic, often with the polish and authority of a seasoned thought leader.

This evolution led us to ask a deeper question: Is thought leadership still relevant in the age of AI? Here is what AI thinks:

Thought leaders remain essential in the age of AI, precisely because they help bridge the gap between technological capability and human insight. Their role is evolving, not disappearing.

Why Thought Leaders Still Matter:
In an AI-driven world, thought leadership is no longer just about expertise; it's about vision, ethics, and strategic foresight. Here’s how their role is being redefined:
1. Navigating Complexity
AI is transforming industries, but many organizations feel unprepared to scale it responsibly.
Thought leaders help interpret the implications of AI, not just what it can do, but what it should do.
2. Human-Centered Strategy
According to Berkeley Executive Education, AI is reshaping the fabric of society. Thought leaders are needed to guide ethical, inclusive, and human-centric adoption.
They ask the hard questions: How do we preserve trust, creativity, and accountability in automated systems?
3. Cross-Domain Integration
Forbes notes that AI thought leadership involves connecting technology, ethics, and creativity.
This means thought leaders must be fluent across disciplines, from data science to governance to public policy.
4. Empowering Others
In the workplace, leaders must now cultivate AI fluency while preserving critical thinking and interpersonal skills.
Thought leaders shape how future professionals engage with AI, not as a shortcut, but as a tool for deeper understanding.
5. Driving Responsible Innovation
AI-first leadership requires reimagining collaboration between humans and machines.

Thought leaders play a key role in ensuring that innovation aligns with long-term societal and organizational goals.

The New Mandate for Thought Leaders:
Rather than being displaced by AI, thought leaders are being called to:
*Curate meaningful dialogue across sectors and cultures.
*Champion ethical frameworks for AI governance.
*Translate complexity into clarity for boards, teams, and the public.

Culture as a Hidden Variable in Internal Audit Quality

 

In the world of internal audit, we often speak of independence, objectivity, and adherence to global standards. But beneath these pillars lies a subtle force that shapes how audit functions operate across borders: national culture.

I believe that transformation begins not just with frameworks, but with cultural fluency. Here’s why:

Culture Isn’t Just Context—It’s Infrastructure

Audit quality is not solely determined by technical rigor or regulatory compliance. It’s also shaped by how leadership is perceived, how risk is tolerated, and how truth is told. These are cultural variables.

• In high power distance cultures, auditors may hesitate to challenge senior executives, even when findings warrant escalation.

• In collectivist societies, preserving harmony may take precedence over whistleblowing or direct confrontation.

• In low uncertainty avoidance cultures, audit planning may be more fluid, with less emphasis on exhaustive documentation.

These aren’t flaws, they’re realities. And they must be acknowledged if internal audit is to evolve meaningfully.

The Strategic Role of Cultural Intelligence

For boards and audit committees operating across geographies, cultural intelligence is no longer optional. It’s a strategic imperative.

• Risk assessments must be calibrated to local norms of transparency and disclosure.

• Audit methodologies should flex to accommodate regional expectations around evidence, formality, and communication.

• Tone at the top must be modeled in culturally resonant ways; what inspires trust in Tokyo may not translate in São Paulo.

 From Compliance to Credibility

Audit transformation isn’t just about automation or analytics. It’s about credibility. And credibility is earned when auditors understand the cultural terrain they’re navigating.

At AdapGility Consulting, we help organizations move beyond checkbox compliance to build audit functions that are globally aware, locally effective, and strategically aligned.

Internal Audit Month

 May is Internal Audit Month, a time to celebrate and promote the vital role of internal auditors worldwide. This year, the Institute of Internal Auditors (IIA) is making it a global initiative, encouraging participation from 117 National Institutes and 144 North American Chapters.

How to Get Involved:
1. Join the Global Celebration – On May 2, 2025, share unified social media posts using the hashtags hashtag#OneIIA and hashtag#InternalAuditMonth.
2. Promote the Profession – Use your platforms to highlight the value of internal auditing and share your own experiences.
3. Engage with Your Network – Respond to comments and discussions to keep the conversation going.

Internal auditors play a crucial role in ensuring organizations run efficiently, manage risks, and uphold governance standards. This month is all about recognizing their contributions and raising awareness.
hashtag#OneIIA and hashtag#InternalAuditMonth hashtag#iia hashtag#internalauditors hashtag#auditcommittee hashtag#cae hashtag#celebration

Are You Ready for the New Global Internal Audit Standards?

 With the Global Internal Audit Standards set to take effect on January 9, 2025, it is crucial that the audit committee is well-prepared and familiar with these standards. To assist with this, we have created a brief presentation designed to equip audit committee members with essential information.

Reach out to us to schedule an in-person or remote presentation.

Is Climate Change a Greater Risk in the Middle East than Geopolitical Risks?

 Is climate change a greater risk in the Middle East than geopolitical risks in the next three years? According to the 179 respondents to the IIA Foundation's "2025 Risk in Focus—Middle East" survey, it seems so!

Geopolitical risk in the Middle East is real and should definitely be among the top five risks on the list of emerging risks. Anyone who disagrees is out of touch with reality!"

CAEs in the region often avoid addressing what could appear to be politically sensitive issues, which is understandable given the context. However, CAEs, in our opinion, must give more serious attention to the impact of geopolitical risks on their region and organizations.

“Is AI a Potential Existential Risk?”

 Many people recognize the advantages of AI in both professional and personal realms. However, it comes with several risks, such as some of the examples outlined below. While there is broad consensus on many of the risks, few are more contentious, such as the potential existential risk as discussed in the infographic below. I’ve been keeping up with expert discussions on this topic and am still trying to form an opinion on it. Time will tell whether it is a genuine concern or just undue worry.

What do you think?