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Chief Audit Executives (CAE) are facing growing pressure to address potential challenges that impact the good corporate governance of their internal audit functions. An "adequate" duration time for an CAE to act as head of the IA function has been questioned by an increasing number of audit committee heads, while the past two years of tackling the challenges of COVID-19 have demonstrated that IA was not always well positioned to support the organization.聽

CAE must make sure that their assurance mandate provides added value to the organization and those charged with governance (i.e. AC). As such the CAE needs to anticipate potential emerging risks that might disrupt the organization's economic development but at the same time also make him-/herself aware what the key stakeholders expect.聽

Ensuring that the internal audit function acts in a productive way and in line with the expectations of the major stakeholders is a CAE's key responsibility. The challenges brought by the pandemic have given rise to alternative approaches to executing assurance related audit missions.

New ways of auditing such as "remote" or "agile" auditing have developed in order to make the process more efficient and effective while at the same time addressing constraints regarding time, travel or availability of auditees. These three position papers address the new or alternative approaches to auditing and explain how to compile an audit report that provides insights and has an impact on key stakeholders.