CAE Roundtable Discussion
On 15 April 2026, IIA Singapore, in collaboration with Diligent, hosted a Chief Audit Executive (CAE) Roundtable Discussion at JW Marriott Hotel Singapore South Beach, bringing together 19 internal audit leaders for an in-depth exchange on the evolving role and expectations of internal audit.
The session opened with welcome remarks from Richard Dyason, Executive Director of IIA Singapore, who highlighted the importance of engaging senior audit leaders through curated platforms such as roundtables. He noted that these forums create valuable opportunities for peer exchange, practical dialogue, and relationship-building within the internal audit community. He also acknowledged Diligent’s partnership in supporting the session and enabling the exchange of perspectives among CAEs.
The discussion explored how internal audit can strengthen its strategic impact, deepen influence in decision-making, and build stronger trust with Audit Committees and Boards. Participants reflected on the continued shift in expectations, with internal audit increasingly expected to deliver insight and foresight alongside its traditional assurance responsibilities. Organisational culture was identified as a key enabler in shaping internal audit effectiveness. Open and transparent environments were seen to support stronger audit impact, while more constrained cultures can limit the ability of internal audit to provide independent challenge and meaningful insight.
The roundtable also discussed what a transformed internal audit function looks like in practice. Participants noted a clear movement towards closer alignment with business priorities and a greater emphasis on forward-looking insights. At the same time, they acknowledged persistent challenges, including resource constraints and legacy perceptions of internal audit as a cost centre. A recurring theme was the importance of how internal audit communicates its value. The participants emphasised the need to articulate contributions more clearly in terms of risk management, organisational resilience, and business outcomes to strengthen relevance with leadership and governance stakeholders. Trusted relationships with management and Audit Committees were also consistently highlighted as foundational to internal audit’s ability to influence effectively over time.
The session concluded with closing remarks from Rangarajan Gangadharan, Solutions Specialist Director at Diligent, who reflected on the themes discussed during the roundtable. He noted the importance of strengthening internal audit’s ability to connect insights to business priorities, and the role of continued dialogue and shared learning in supporting audit functions as they respond to evolving expectations from Boards and senior leadership.
