What are we auditing that no longer moves the dial? And what are we ignoring that will sink us in 18 months? Most audit plans are tombstones of yesterday’s risks. You are auditing inventory while AI is writing fake invoices. You are counting laptops while algorithms are manipulating procurement. Stop asking for past data, start interrogating future failure. Build a live, dynamic risk radar, use AI signal tracking, and predict disruptions before they become KPIs. Audit what has not gone wrong, yet. You are not preventing fraud,d but you are avoiding the need for fraud. That is ROI no spreadsheet…