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Our Contributors


















                Pooja Dharewa               S. Bhaskar & Deepak Garg                   Manoj Sharma

          Ms. Pooja Dharewa  Chairperson    S. Bhaskar and Deepak Garg  shine a   In his compelling article “Leading
          IIA India Publication Committee,     spotlight on the cornerstone of internal   High-Stake Conversations: Speaking
          brings  readers  an   inspiring   audit — ethics. Through a nuanced   with Clarity & Courage,” Manoj
          conversation with Mr. Gautam      lens, they explore how principles   Sharma explores the art of navigating
          Pendse, a seasoned leader who     like  objectivity,  confidentiality,  and   tense and critical discussions with
          shares his reflections on navigating   professional  competence  shape  the   confidence. He sheds light on real high-
          risk, leading with purpose, and   credibility and impact of internal   stakes scenarios auditors and leaders
          empowering people. With her       auditors. The piece delves into real-  face — from boardroom briefings to
          thoughtful  questions  and  deep   world relevance and calls for a renewed   crisis interventions — and outlines the
          understanding of audit leadership,   commitment to ethical integrity in   essential  communication  skills  needed
          Pooja uncovers valuable lessons on   every audit engagement. It’s more than a   to handle them effectively. With a focus
          balancing  technical  precision  with   reminder — it’s a call to action. Dive into   on clarity, empathy,  and  assertiveness,
          human insight. The interview offers   this essential read to reflect, realign, and   this piece serves as a guide for
          a rare glimpse into the mindset of   reinforce the ethical foundation of your   professionals looking to turn pressure
          a leader who believes in creating     audit practice.Flip to Page 15  into  performance.  Step  into  the  world
          impact through values and vision.                                    of strategic communication — this read
          Don’t miss this compelling read.                                     will  leave you better equipped to  lead
                   Flip to Page 10                                              when it matters most. Flip to Page 19













                 Roshan Bajaj                      Aditya Kumar S                       Maulik Shah


          In this insightful article,  Roshan   “Communicating  Risks:  From     Frontline Insights: What They
          Bajaj emphasizes the importance     Boardroom to Frontlines,”  Aditya   Wish the Board Knew!”  Maulik
          of transforming the way risk is     Kumar    unpacks  the   often-     Shah brings forward the often-
          communicated across organizations.   overlooked communication gaps that   unheard voices of those closest to
          He advocates for a shift from a     hinder  effective  risk  management.   operational realities. From control
          “policing” mindset to a “partnering”   He explores how critical messages get   breakdowns to risk blind spots,
          approach—where internal auditors    lost between strategy and execution   he  captures  what frontline teams
          and risk  professionals  engage with   — and why bridging this divide is key   observe — but often struggle to
          frontline teams in a collaborative,   to building a resilient organization.     escalate to decision-makers. The
          solution-oriented  manner.  The     If you’ve ever wondered why risk   piece is a wake-up call for boards
          key, he writes, lies in speaking the   awareness doesn’t always translate   and audit leaders to build stronger
          language that resonates with the    into risk action — this article is your   feedback loops and listen beyond
          business, making risks relatable,        answer.  Flip to Page 22        the boardroom. Flip to Page 26
          understandable, and actionable.
          This piece is a must-read for anyone
          looking to drive real ownership of
              risk at the grassroots level.
                   Flip to Page 46


         INTERNAL AUDIT TODAY                                                                                 4
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