2026 International Conference – CAE Pathway Program Schedule
Session CAE1: CAE Pathway Kickoff – Setting the Agenda for Transformation
Session Date & Time
Monday, June 22, 10:30 AM -11:15 AM
Session Type
Facilitated Kickoff (45 minutes)
Session Description
This facilitated kickoff session sets the tone for the CAE Pathway by creating a safe, peer-only space for candid dialogue. Before expert perspectives are introduced, CAEs will collectively surface the issues, pressures, and inflection points shaping their roles today. The themes identified here will anchor discussion across the pathway, ensuring the experience reflects real-world CAE priorities rather than theoretical constructs.
Learning Objectives
- Identify the most critical challenges currently facing CAEs globally
- Establish shared expectations and priorities for the CAE Pathway experience
- Create a foundation for candid, peer-driven discussion throughout the program
Session CAE2 : Independence, Courage, & Influence
Pathway
Elevate
Session Date & Time
Monday, June 22, 11:30 AM - 12:20 PM
Session Title
Internal Auditors Need Teeth: Why So Much Sugarcoating?
Session Description
This session explores the complex stakeholder relationships internal audit must manage—and how subtle compromises can erode objectivity and independence. Andrew challenges the notion of being a “trusted advisor” only when aligned with management, offering practical techniques to strengthen integrity while maintaining influence.
Learning Objectives
- Recognize where stakeholder dynamics compromise objectivity
- Apply safeguards that protect independence while enhancing trust
- Strengthen professional credibility in difficult conversations
Speaker
Andrew Fisher
Chief Audit & Risk Officer
Etihad Airways (UAE)
Andrew Fisher is currently Chief Audit & Risk Officer with Etihad Airways, reporting to the Board Audit Risk and Compliance Committee. This follows roles as Vice President Strategic Projects and Vice President Fleet Planning where he managed acquisition and disposal of aircraft, engines and BFE from strategy development through to project execution.
In this capacity he was responsible for leading negotiations with both OEMs and lessors, together with project management of the A380/B787 entry into service and cabin configurations. Following various senior positions at Air New Zealand, Andrew managed the Audit & Quality functions at Bahrain Airport Services with a remit over ground handling, airside operations, catering, cargo, and engineering.
During that time he also provided consulting services to the educational arm of the New Zealand Institute of Chartered Accountants, and in this capacity assisted with their Professional Accounting School and Professional Competence Examinations. Andrew is a member of the Chartered Institute of Transport & Logistics and is past Chairman of the International Association of Airline Internal Auditors. Currently Andrew serves on the IIA ERM Committee and is an Ex-Com member of UAE IAA where he also holds the role of Vice Chair of the CAE Majlis.
Session CAE3: Strategic Auditing
Pathway
Reinforce
Session Date & Time
Monday, June 22, 2:00 PM - 2:50 PM
Session Title
What Strategic Auditing Really Looks Like in Practice
Session Description
Strategic auditing is often discussed but rarely defined. This session demonstrates how internal audit can evaluate whether organizations are executing strategy in a risk-informed way. Using real-world cases, Navin provides a disciplined approach for auditing strategic intent, execution, and risk appetite alignment.
Learning Objectives
- Distinguish strategic audits from traditional assurance
- Identify audit topics aligned with board priorities
- Apply practical methods to scope and communicate strategic audits
Speaker
Navin Pasricha
Director
Decalais Consultants (Australia)
Navin Pasricha is an international speaker and author. He is a former Independent Director, Audit Committee Member, Chief Audit Executive, Chief Risk Officer, CEO, CFO and Chairman of a Corporate Governance advisory firm. His career spans leadership roles across Australia, India, Malaysia, Bahrain, and the UK, giving him a rare boardroom-to-audit-room perspective on how assurance, risk, and Board governance intersect.
A UK-qualified Chartered Accountant, Navin has served as Chief Risk Officer of RHB Bank Malaysia, Regional Chief Audit Executive of ANZ Bank India, Chief Internal Auditor of Australia's Coles Myer Limited (now Coles Group and Myer Holdings), Director with PwC, and Chief Audit Executive of Bahrain Airport Services, where he later also served as Chief Financial Officer. He is the author of three influential works—Getting Ready to Roar: The Modern CAE’s Guide from Audit Room to Board Room, Audit Committee Adviser, and AUDITMAN—each shaping thinking on how internal audit can deliver greater impact, independence, and strategic value. Navin was also CEO of one of the first regional start-ups to apply artificial intelligence to internal audit scoping, planning, assessment, and reporting, years before such tools became mainstream.
He has delivered keynote sessions and Strategic Audit workshops in 39 countries for IIA chapters, regulators, and corporate boards. He has advised more than 20 listed companies on strengthening Audit Committee and Risk Committee performance; and was one of the designers and presenters of governance workshops for every Malaysian bank director under the auspices of Bank Negara Malaysia. Recent engagements include IIA Sri Lanka (2025), ACIIA in Malaysia (2025), and upcoming programs with IIA Singapore and IIA India (2026)—reflecting his active role in shaping the regional dialogue on Strategic Internal Audit.
Session CAE4: Regulatory & Audit Committee Perspectives – Expectations, Accountability, and Trust
Pathway
Elevate
Session Date & Time
Tuesday, June 23, 11:15 AM -12:15 PM
Session Title
Evolving Role of the Audit Committee Chair: Strengthening Governance and Accountability for Greater Effectiveness.
Audit Committee Chair Panelists
- Moderator: Angela Simatupang, Chief Strategy Officer, RSM Indonesia , President of IIA Indonesia
- Sophia Isabella Wattimena, Chairperson of the Audit Committee Board and a Member of the Board of Commissioners of the Financial Services Authority (OJK) of Indonesia.
- Sock Sun Ang, Chairperson, Audit & Risk Committee, National Council of Social Service Singapore
- Arief Tri Hardiyanto, the Inspector General of Ministry of Communications and Digital Affairs in Indonesia.
Session Description
This session will examine how Audit Committee Chairs can transform and elevate audit committee effectiveness, drive strong organizational accountability, and lead with resilience and inclusiveness while navigating complex challenges in governance, risk, internal controls, and ethical conduct. Gain forward-thinking perspectives that empower Chairs to champion bold forward-thinking strategies, agility, adaptability, and innovative processes to drive value in today’s dynamic organizational landscape.
As organizations navigate heightened regulatory scrutiny, rapid technological change, and increasing stakeholder expectations, the role of the Audit Committee Chair is undergoing a fundamental transformation. No longer limited to oversight, today’s Chairs are expected to act as governance leaders setting the tone at the top, exercising sound judgment under pressure, and balancing independence with constructive collaboration.
Participants will gain insights into how Audit Committee Chairs can leverage their unique leadership position to enhance the strategic value of internal audit, foster a strong culture of integrity, and drive sustainable organizational performance in a dynamic global landscape.
Learning Objectives
- Identifycritical leadership levers that Audit Committee Chairs can use to enhance governance effectiveness, accountability, and ethical culture.
- Applyresilience-based and forward-looking approaches to navigate complex governance, risk, and internal control challenges.
- Assesshow Audit Committee Chairs can balance independence, challenge, and collaboration to strengthen the audit committee and internal audit impact.
- Recognizepractical lessons from real-world Chair-level governance dilemmas, including leading through institutional transition and managing sensitive escalation issues.
CAE5: Working lunch | Peer Exchange
Session Date & Time
Tuesday, June 23, 12:45 PM - 1:30 PM
Session Title
CAE Peer Exchange: From Shared Challenges to Practical Action
Session Description
This working lunch provides CAEs with structured peer-to-peer discussion time to explore shared challenges identified during the kickoff session. Facilitated table discussions encourage candid conversation, experience sharing, and the exchange of practical approaches CAEs can take back to their organizations.
Learning Objectives
- Learn from peer experiences across industries and regions
- Translate shared challenges into actionable leadership steps
- Strengthen professional connections within the CAE community
Session CAE6 : AI for Resource-Constrained Audit Teams
Pathway
Innovate
Session Date & Time
Tuesday, June 23, 1:45 PM - 2:35 PM
Session Title
GenAI Toolkit for Small Audit Teams: Secure, Local, and Under $10
Session Description
This practical session shows CAEs how to deploy secure, offline GenAI using free, open-source tools—no cloud, no subscriptions, no data risk. Through live demonstrations, Jimmy proves that AI adoption is possible even with minimal budgets and IT support.
Learning Objectives
- Understand how local LLMs differ from cloud-based AI
- See how RAG turns audit documents into AI-powered intelligence
- Apply GenAI safely within strict data privacy constraints
Speaker
Jimmy Kao
Director of Internal Audit
Primax Electronics Ltd. (Taiwan)
Jimmy Kao is a Chief Audit Executive serving multiple publicly-listed companies in Taiwan's high-tech manufacturing sector, where he pioneers the integration of artificial intelligence and advanced analytics into internal audit practices. With over 15 years of experience spanning IT, risk consulting, and internal audit, he brings a unique perspective on practical AI implementation for resource-constrained audit teams. Beginning his career as an IT system engineer at Toshiba, where he earned a Global Innovation Award for automation excellence, Jimmy later joined Deloitte Taiwan as a risk consultant specializing in forensic services, IT audit, and business risk management.
His international experience includes serving as Internal Audit Manager at Belkin International in California, where he led cross-cultural teams and developed fraud detection algorithms using Python and machine learning. Currently, as Director of Internal Audit at Primax Electronics, he has successfully implemented AI-powered audit automation that transforms historical audit cases into intelligent knowledge bases, dramatically reducing audit cycle times while maintaining zero data breaches.
His practical approach to AI adoption—focusing on low-cost, high-impact solutions—has been refined through hands-on implementations across diverse organizations. As an official translator for the Traditional Chinese version of the Global Internal Audit Standards (GIAS) and a recognized thought leader, Jimmy regularly shares his expertise at professional organizations including IIA, CAA, and ACFE Taiwan, where he was named a Top 3 instructor in 2023 and 2024. He holds certifications including CIA, CISA, CFE, and CISSP, and completed executive AI training at Taiwan AI Academy.
Session CAE7: Architects of Trust
Pathway
Reinforce
Session Date & Time
Tuesday, June 23, 2:45 PM - 3:45 PM
Session Title
Architects of Trust: The Evolving Mandate of the Chief Audit Executive
Session Description
Governance expectations are rising. Regulators are tightening scrutiny. Investors are evaluating credibility in real time. In this environment, trust is no longer assumed — it is assessed.
In this powerful closing session, Christine Chow brings a global stewardship and capital markets perspective to the evolving role of the Chief Audit Executive. Drawing on her experience advising boards and shaping governance standards across markets, she will explore how internal audit must move beyond compliance assurance to become a visible architect of organizational trust.
As sustainability claims, digital transformation, and ethical leadership face increasing public scrutiny, CAEs sit at the center of a critical question:
How do you ensure governance is real — not performative?
This session challenges CAEs to elevate their mandate, strengthen their influence, and redefine assurance in a world where accountability is global, immediate, and unforgiving.
Learning Objectives
- Assess how global regulatory, investor, and stakeholder expectations are reshaping the mandate of the CAE.
- Identify practical ways to strengthen internal audit’s role as an architect of enterprise trust, not just a compliance function.
- Apply governance-focused strategies to elevate internal audit’s influence with boards and executive leadership.
Speaker
Dr. Christine Chow
Honorary Adviser to the AFRC of Hong Kong
Christine has over 25 years’ experience in global asset management. She was Chairman of the International Corporate Governance Network (2019–2025), where investor members have approximately US$90 trillion in assets under management across 40 countries. She serves as Honorary Adviser to the Accounting and Financial Reporting Council of Hong Kong and Convenor of its Sustainability and Climate Action Task Force. She is an Emeritus Governor of the London School of Economics, where she previously served on the Court and Investment Committee.
Prior to her current role as an investment advisor to a family office with one of the largest purpose built student accommodation (PBSA) portfolios in Asia, she was the CEO of Tracker Group, a climate and nature solutions research institute. She was Managing Director at UBS Asset Management, leading global stewardship, thematic research and impact engagement, and Global Head of Stewardship at HSBC Asset Management, where she also served as a board member.
Her PhD on responsible investment was shortlisted for a United Nations PRI award for academic excellence and industry relevance, and she has received multiple industry recognitions, including Investment Week’s Sustainable Investment Woman of the Year.