Resources
Resources for internal audit teams
Read perspectives from the team, or get the eBook and the white paper.
Read perspectives
Where the audit leader's role is going
Petual's founders and audit practitioners write and speak about what changes for the audit function when an agent prepares the work, and what stays with your team.
Audit is meant to be creative. We're bringing it back with agentic AI.
Petual has raised $20M led by Andreessen Horowitz and First Round to move audit from process-heavy work to judgment.
Internal Audit · Feb 6, 2026 · 5 min readFrom Coverage to Clarity: Refocusing Internal Audit on What Matters
In a fast-moving world, Internal Audit must move beyond comprehensive coverage to focus on the risks that matter most, the strategic risks that shape organizational outcomes.
Audit · Sep 30, 2025 · 2 min readAuditors: Keep Your Eye On Value
In this age of automation, learn what can and should be automated in audit, and where auditor judgment remains essential.
Notes from Snir Kodesh and David Coulombe on audit, automation and where auditor judgment stays.
Get the eBook and white paper
Get the eBook and the white paper
The white paper and the eBook ask for your name, company and work email, and we email you the download link. Everything else here is open.
How to develop internal audit's build-or-buy AI strategy
A practical decision-making guide by David Coulombe and Tom O'Reilly, with case studies from teams that have already made the call.
Get the guideWhite paperWhite paper: evaluating efficiency gains in SOX testing through agentic automation
A model of SOX testing effort under agentic automation. Every assumption is shown, so you can rerun it with your own program's inputs.
See the white paperBring a few controls your team tested by hand last year
Use those workpapers as the answer key. We run the same controls in Petual, and you compare the two, attribute by attribute. Where they differ, the citation shows you why.
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