Audirium Academy

Foresight in the GIAS: From Vague Notion to Testable Capability

Foundation · 1 hour · Free · for Internal audit

New auditors, stakeholders/boards, broad intake. The four GIAS outcomes (assurance/advice/insight/foresight), hindsight-insight-foresight as directions of view; GIAS Purpose Statement + Std. 4/9.2/9.4 cited by number. · Level: Foundation.

What you'll work through

1. Foresight: The New Word in the GIAS
   What the four GIAS outcomes are, why foresight is the hardest of them to get a grip on, and why the Dutch translation of the word itself already causes a problem.
2. Why You Cannot Test Foresight on Its Outcome
   The three directions in which internal audit looks in time, the obstacles CAEs themselves name, and why a prediction, unlike insight, cannot be proven at the moment it is made.

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Content last updated: 2026-08-24.