Thessaloniki/Greece
12-13 June. The Annual Meeting of the Heads of Internal Audit (HOIA), a two-day
event, held under the theme “Empowering Accountability and Resilience,” brought
together internal audit leaders from over 40 International Organisations (IO): United
Nations institutions, NATO entities and agencies (NATO, ACO, NSPA, NCIA),
European bodies (EC, EDA, EIB, Eurocontrol, ESA), and global alliances. OCCAR-EA
was represented by the OCCAR-EA Head of Internal Audit, Mr. Jan Demeyere.
Participants
addressed a wide range of critical topics shaping the future of the profession from
Environmental, Social, Governance
(ESG) integration and fraud
risk management to artificial intelligence, generative technologies, and
internal audit quality standards.
During the conference
it was underlined that “the role of internal audit is one of the critical
functions, given the current challenging international setting, including
geopolitical tensions, economic volatility, technological disruption, and
urgent climate imperatives.”
Also, the systemic,
fast-evolving and interconnected nature of today’s risk landscape has been
recalled. Emphasis was placed on the expanding role of internal audit, transforming
from traditional oversight to providing strategic guidance in enterprise risk
management. The dual impact of technology as both a disruptive and an enabler
and introduced the principles of responsible AI governance has been highlighted.
Strengthening the future of the profession, emphasizing culture, synergies and
resilience as the foundations for long term sustainability are considered as key
priorities.
The importance of
sound governance, vigilance, and integrity in delivering on institutional
mandates has been stressed. Strengthening collaboration among internal audit
functions across IO to increase collective impact, knowledge-sharing, and
professional development.
The meeting concluded
with a shared commitment to advancing the internal audit profession as a
cornerstone of good governance, resilience, and institutional excellence.
