Boards do not hate auditors, but what they truly hate are surprises disguised as reports, issues that surface long after decisions have been made, risks have matured, and opportunities have been lost. In many organizations, audits are still perceived as backward-looking exercises focused on profiling compliance failures and pointing out what went wrong. This perception reduces the internal audit function to a reactive watchdog instead of positioning it as a strategic ally. To change this, audits must evolve. They must shift from merely highlighting historical gaps to providing forward-looking insights. Boards want to know not just what went wrong yesterday,…