HomeResourcesISACA JournalIssues2026Volume 6Future Ready The Pyramid Principle and MECE Powered Internal Audit
Volume 6

Future-Ready: The Pyramid Principle and MECE-Powered Internal Audit

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Author: Noam Koriat, PH.D, CISA, CRISC, AAIA and Hagai Wasserman, CPA
Date Published: 1 November 2026
Read Time: 15 minutes
Related: IT Audit Framework (ITAF), 5th Edition

Digital disruption and the increasing use of artificial intelligence (AI) have substantially changed executive management and stakeholder expectations for internal audit teams. Internal auditors are no longer perceived as merely providers of assurance or reviewers of control effectiveness. Today, their role is gradually moving toward a hybrid model that combines assurance with trusted advisory services...

 

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