Why Internal Audit Is Essential for Effective Governance

In this episode of Voices of Governance by Hawkamah, Dr. Ashraf Gamaleldin, former CEO of Hawkamah, speaks with Mr. Abdulqader Obaid Ali, Chairman of the UAE Internal Audit Association, about the real role of internal audit in strengthening corporate governance.Drawing on his extensive experience across industry and governance leadership, Abdulqader reflects on how internal audit has evolved from a control function often misunderstood within organizations to a strategic partner that supports boards and management in managing risk and improving decision making. He explains why strong governance depends not only on rules and compliance, but on culture, leadership intent, and the courage to raise difficult issues when something does not look right.The conversation also looks ahead to the future of governance and auditing in a rapidly changing environment shaped by technology, artificial intelligence, and new risk dynamics.Tune in to learn:→ Why internal audit is often misunderstood within organizations→ How auditors can become trusted advisors rather than compliance enforcers→ The importance of independence and courage in governance oversight→ How boards and audit committees should work with internal audit→ Governance challenges in family-owned businesses and growing organizations→ Why talent and business understanding are essential for modern auditors→ How AI and continuous auditing are reshaping the future of the profession⏱️ Key Moments00:00 The perception of internal audit and its role in organizations01:10 Abdulqader’s journey from engineering to internal audit leadership05:00 Internal audit as a change agent in corporate governance12:00 Building trust and changing the culture around auditing20:00 Alignment between boards, management, and internal audit26:30 Emerging risks and the role of technology in auditing29:00 Governance challenges in family-owned businesses34:30 The future of internal audit and governance in the age of AI