In this episode, we explore the evolving role of Internal Audit under the Global Internal Audit Standards (GIAS 2024). Once seen primarily as a compliance checkpoint, internal audit is now transforming into a strategic, forward-looking partner within organisations. We discuss key shifts, including moving from static annual plans to agile, rolling models and transitioning from simply reporting problems to delivering actionable insights and foresight. The future of internal audit is deeply connected to organisational culture, leveraging analytics and AI to address real-time risks such as cybersecurity, ESG, and emerging technologies. Ultimately, the episode highlights how great auditors will go beyond identifying issues—they’ll uncover root causes and actively help shape strategies for long-term success.