Ep 13 (PART 2): The Future of Assurance – Rethinking the Three Lines feat. Martin Studer

In the second part of their conversation, Thomas Michel and Martin Studer (Linkedin: https://www.linkedin.com/in/martinstuder/ ) explore the future of internal audit and assurance. This episode focuses on how artificial intelligence (AI) and “alternative intelligence” are reshaping the profession, the impact on the Three Lines model, and the enduring value of human expertise. Martin Studer shares insights from his extensive experience leading global assurance and risk functions, challenging listeners to rethink the role and relevance of internal audit in a rapidly evolving landscape. Key Topics Discussed • AI and Alternative Intelligence • Digital Maturity in Audit • Governance Driving Transformation • The Sherpa Metaphor • Slow Pace of Change • Board Expectations & KPIs • Effective Audit Reporting • Team Board vs. Team Management • Next-Generation Auditors • The Human Edge • Assurance vs. Advisory Guest Profile – Martin Studer Martin Studer has nearly 30 years of experience in assurance, risk, and governance. He has led global internal audit and risk advisory functions at EY and Zurich Insurance Group, and now serves as Founder and General Partner of Bluerain Partners Group https://bluerainpartners.com . Martin is passionate about connecting governance, impact investing, and regeneration, driven by the question: “What if business became our most trusted platform for regeneration?” What You’ll Learn • How AI and digital transformation are changing internal audit • The importance of governance in driving innovation and accountability • Practical metaphors and strategies for effective audit leadership • How to write audit reports that truly influence decision-makers • Building resilient, courageous audit teams for the future • The critical distinction between assurance and advisory roles Looking Ahead This episode concludes Part 2 of “The Future of Assurance – Rethinking the Three Lines” with Martin Studer. Stay tuned for a next episode 15, where Thomas and Martin will discuss “Beyond Audit: Intelligence, Trust and the Next Frontier of Governance”, exploring how AI, trust, and intelligent risk management are redefining assurance. Subscribe to Governance Unplugged – Internal Audit, Risk & Controls to catch all future episodes.