A control override may sit with one team while a recurring audit finding or compliance exception sits with another. Each can look contained on its own. But when the evidence points in the same direction, the problem may be broader than any one function can see.

In this webinar, you’ll learn how to judge when separate signals form a wider pattern and whether the risk assessment needs to change. You’ll assess whether the pattern changes your view of control effectiveness or calls for further investigation. You’ll then decide whether to change a control, escalate the issue, or report the risk differently.

The Institute of Internal Auditors’ Organizational Behavior Topical Requirement takes effect December 15, 2026 and applies to relevant internal audit assurance work. It focuses on organizational behavior and the related governance, risk management, and control processes. The same evidence can also help risk, compliance, or controls teams decide whether the issue is broader than it first appeared.

Learning Objectives:

• Distinguish an isolated behavioral issue from a broader pattern using related evidence from enterprise risk, controls, compliance, and assurance.
• Assess whether a behavioral pattern changes risk exposure or affects confidence in control effectiveness.
• Determine when the evidence warrants further investigation, control action, escalation, or different reporting.