As systems become more interconnected, risk no longer follows linear patterns. Small events can escalate rapidly, while cause and effect become increasingly difficult to trace or explain.
This episode examines how nonlinearity and incomprehensibility challenge traditional audit approaches and why Internal Audit must adapt its assurance mindset to remain effective.

In this episode, we will address the following issues in conjunction with internal audit requirements and challenges
7. Nonlinearity: When Small Causes Create Big Failures
8. Incomprehensibility: Auditing in a World That No Longer Makes Sense

Additionally, we offer you a Audit Playbook for “Making Sense of Chaos: A New Risk Lens for Internal Auditors – Part 1: When Risk No Longer Behaves: Internal Audit in a BANI World.”
Your Companion Guide to "The Trend Is Your Friend" Film Series by the ARC Institute.