Mixed Martial Arts and Internal Audit Heuristics: A Dynamic Interplay

Mixed Martial Arts and Internal Audit Heuristics: A Dynamic Interplay

Some of Bruce Lee’s philosophies applied to Internal Audit Introduction Navigating the ever-changing landscape of internal auditing can often feel like engaging in a mixed martial arts (MMA) bout, where adaptability, anticipation, and strategic acumen dictate success. The philosophies of Bruce Lee, encapsulated in his Tao of Jeet Kune Do, provide a rich tapestry of…

Bridging Worlds: The Role of Generative AI in Human Communication

Bridging Worlds: The Role of Generative AI in Human Communication

Image Source: Pixelverse We’re using AI more and more. It’s inevitable that we improve our communication with AI and each other. In the ever-evolving realm of digital interaction, interfaces play a pivotal role in facilitating seamless communication between humans and machines alike. Much like how Application Programming Interfaces (APIs) serve as the backbone for data…

How Assurance of Learning Can Help Improve Skill Development for Internal Auditors

How Assurance of Learning Can Help Improve Skill Development for Internal Auditors

Part 4 in a series on the future of Continuing Professional Education for auditors. Preamble Many of my extended family are teachers, principals, professors. While I pursued a business degree in college, I share their passion for education and life long learning. I suppose it’s why I’ve been fixated on Continuing Professional Education (CPE) ever…

Assurance of Learning

Assurance of Learning

How we’re different? We are implementing Assurance of Learning (AoL) program principles to improve the quality of our training. By taking this approach, we’ll be able to “assure” skill development. Spend your time up-skilling. Demand Better. Learn Better. Be Better. Educational Principles Here is what you can expect from us. Will it take more time…

Limitations of the NASBA Credit-Hour System

Limitations of the NASBA Credit-Hour System

Part 3 in a series on the future of Continuing Professional Education for auditors. Purpose In this post, we explore the credit-hour system adopted by the National Association of State Boards of Accountancy (NASBA) for its learning system. We also discuss the limitations inherent in this method of learning measurement. Introduction NASBA’s continuing professional development…

Navigating Biases in NASBA Program Knowledge Levels: Insight for Internal Auditors

Navigating Biases in NASBA Program Knowledge Levels: Insight for Internal Auditors

Part 2 in a series on the future of Continuing Professional Education for auditors. In the ever-evolving landscape of internal auditing, the need for continuous professional development is paramount. The National Association of State Boards of Accountancy (NASBA), with its rich history and influential position, has long been a guiding force in shaping Continuing Professional…

The IIA should abandon the NASBA learning model for Continuing Professional Education (CPE)

The IIA should abandon the NASBA learning model for Continuing Professional Education (CPE)

Part 1 in a series on the future of Continuing Professional Education for auditors. Bottom line up front (BLUF): The National Association of State Boards of Accountancy (NASBA) learning model is outdated and no longer meets the dynamic needs of the Internal Audit profession. With the January 2024 release of the new Internal Audit Standards,…

Do CPEs lead to new skills? with Nicola Osinaike and Jamie Ontiveros

Do CPEs lead to new skills? with Nicola Osinaike and Jamie Ontiveros

Part 0 in a series on the future of Continuing Professional Education for auditors. I had the opportunity to appear on my first podcast in December 2022. Jon Taber, founder of the Audit15Fun podcast, had been running his ‘audit duels’ theme for some time now. Jon typically posts interesting and controversial topics within the internal…