BANI II: A New Risk Lens for Internal Auditors
Understanding chaos is only the first step. The real challenge for Internal Audit is translating diagnosis into capability. In a BANI world, marked by brittleness, anxiety, nonlinearity, and incomprehensibility, assurance must evolve from control verification toward resilience, clarity, and integration.
Part II introduces Positive BANI as a practical operating model for Internal Audit. Moving beyond problem recognition, this film explains how bendability, attentiveness, neuroflexibility, and interconnected assurance strengthen audit relevance in complex environments. It demonstrates how Internal Audit can shift from reacting to disruption to enabling stability, insight, and trust.
Learn the most important insights in 8 concise chapters:
11. From Diagnosis to Capability: Why Internal Audit Needs Positive BANI
12. Bendable Internal Audit: Auditing for Resilience Instead of Perfection
13. Attentive Auditing: Addressing Anxiety as a Risk Factor
14. Neuroflexible Audit Thinking: Thriving in Nonlinear Risk Landscapes
15. Interconnected Assurance: Making Sense Together
16. Positive BANI as an Operating System for Internal Audit
17. From Assurance to Clarity: Internal Audit in a BANI World
18. Final Synthesis & Looking Ahead
Designed for forward-looking auditors and governance professionals, this film translates Positive BANI into practical implications for planning, audit execution, communication, and continuous audit risk assessment, positioning Internal Audit as a trusted source of clarity in an age of chaos.
Additionally, we offer you a Audit Playbook for “Making Sense of Chaos: A New Risk Lens for Internal Auditors – Part II: From Chaos to Clarity: Positive BANI and the Future of Internal Audit.”
Your Companion Guide to "The Trend Is Your Friend" Film Series by the ARC Institute.
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Positive BANI and the Future of Internal Audit - Episode I
Understanding disruption is not enough; Internal Audit must transform insight into capability. This episode introduces Positive BANI and explains why resilience, not perfection, is the new benchmark for effective assurance in unstable systems.
In this episode, we will address the following issue...
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Positive BANI and the Future of Internal Audit - Episode II
In complex systems, human pressure and nonlinear dynamics amplify risk. This episode explores how attentiveness and neuroflexibility strengthen Internal Audit’s ability to detect weak signals early, challenge assumptions, and provide clarity when predictability disappears.
In this episode, we wi...
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Positive BANI and the Future of Internal Audit - Episode III
As systems become increasingly interconnected, assurance must move beyond siloed evaluation. This episode explains how interconnected assurance and Positive BANI as an operating model enable Internal Audit to integrate insight, strengthen governance, and build organisational trust.
In this episo...
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Positive BANI and the Future of Internal Audit - Episode IV
The evolution of Internal Audit in a BANI world is not about abandoning assurance, it is about redefining its impact. This final episode shows how clarity, continuous audit risk assessment, and forward-looking thinking position Internal Audit as a stabilising force in times of uncertainty.
In th...
