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Sabine Charles, DBA, chief executive and founder of consulting firm Charles Financial Strategies, argues that strong internal audit functions depend on professional expertise rather than staffing levels alone, as boards often receive volumes of low-level findings while missing systemic risks. Author Sabine Charles contends that credentials such as the Certified Internal Auditor (CIA), Certified Public Accountant (CPA) and Certified Information Systems Auditor (CISA) provide structured training that sharpens critical thinking, technical judgment and ethical standards needed to translate operational risk into strategic insight. As regulatory pressure grows and technologies such as AI and cloud computing reshape risk profiles, underqualified audit teams leave organisations exposed to fraud, cybersecurity breaches and compliance failures. Certified professionals are better equipped to test controls deeply, assess emerging risks and communicate boardroom-ready intelligence. While credentials alone cannot overcome weak governance culture, investing in professional audit capability can reduce long-term compliance costs, improve risk oversight and strengthen trust with regulators and stakeholders.
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