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Articles

ThinkingAudit articles

Articles, survey results and consultation responses. 

List of Services

  • Preparing for an external quality assessment

    7 practical steps you can take to prepare for a smooth and value-added EQA.

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  • Annual Opinions

    Thoughts, ideas and advice for preparing an annual internal audit opinion.

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  • There is no such thing as artificial intelligence

    Taking a look at what artificial intelligence is, and what it is not.

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  • Help your audit committee to help you

    Tips to enhance the relationship between audit committees and internal audit teams.

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  • Three Lines Model

    Internal Auditors have a key role to ensure the success of the model.


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  • Why not why?

    Thoughts on the importance of  communication skills for effective internal auditing.


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  • Consultation on Audit and Governance Reform

    Initial views of the BEIS consultation on audit and corporate governance reform, published 18 March 2021

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  • A manifesto for internal audit

    Adding value, raising profile and supporting value for money

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  • Three Lines of Defence

    Response to Global IIA's exposure document on the Three Lines of Defence.


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  • 3 Lines of Defence

    Results from a survey we undertook to understand how well the 3LoD are used 

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  • Auditing Culture

    Book review: A journey into auditing culture -a story and a practical guide


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