James C Paterson - Director of Risk AI - will look at how you can manage internal audit assignments from a practical perspective in the current context. Specifically, he'll look at the work programmes required in the current environment where lean/agile auditing is increasingly expected, and he'll consider some fundamental questions about what we mean by "reasonable assurance".
The concept of the three lines of defence and its various interpretations provides a good tool for positioning and championing Internal Audit within organisations. Like many concepts, it is not without its critics and limitations, but on the whole it does provide a good basis to frame the discussion regarding the Board's Assurance Framework. Board level. Tim Le Mare of Workiva, Bryan Foss of Risk Coalition and Lee Glover of Haines Watts will look at how this can be used by Internal Audit to strengthen its position and conversation at Board level.