Every CAE decides how wide to set the audit universe. Most make that decision based on risk assessments, stakeholder input, and available resources — the right inputs. What most don't account for is what happens to the function's credibility when scope is either too narrow or too wide.

Most audit teams believe they're keeping up with AI. The data tells a different story. Before investing in tools or training, do you actually know where your function stands? This question is more important than any technology decision you'll make this year.

Trying to close deals in Latin America using standard U.S. efficiency? You might be missing the most critical step. In this region, business is built on confianza (trust). A meeting isn't just a race to the agenda; it is an essential trust-building exercise. Learn why investing in relationship capital before you talk deliverables is the ultimate key to building durable, successful partnerships in the Latin American market.