A Dozen (Plus) Who Made a Difference in 2024

Five years ago, I recognized 10 men and women who, over the previous decade, had made extraordinary contributions to the internal audit profession through dynamic thought leadership and advocacy. That list proved so popular that I began recognizing top thought leaders/advocates annually.

This year, I was once again amazed at the list of nominees – more than 75 individuals from 21 countries around the world, suggested in part by readers of this blog. I was especially struck by how thought leadership and the ranks of influencers in the internal audit profession have advanced since I started the awards. And, more than ever, I realized the danger of compiling such a list – not in who gets in, but in who doesn’t. So, let me offer my apologies in advance.

New this year, I also am naming three deserving individuals as recipients of the Lighthouse Award. This recognizes an entire body of work that I expect will continue shining a light for the profession in the years to come. It is bestowed once on those who have received the Internal Audit Beacon Award at least five times. This year’s recipients of the new Lighthouse Award:

• Hal Garyn – USA. Hal is one of only three individuals (the other two follow) to appear in the first five Beacon Awards. In 2024, his powerful voice for our profession continued to resonate, as he raised timely issues through articles and across social media. Hal is a prolific writer, and for the second year in a row has authored the two most read articles of the year on InternalAudit360.com. Above all, Hal is a dynamic contributor on internal audit issues of the day on LinkedIn. If you do not follow Hal, you are truly missing out!
• Rainer Lenz – Germany. Rainer remains provocative (but always thoughtful) in sharing his points of view. Many of us are greatly anticipating his soon-to-be-published book, “The Gardener of Governance – A Call to Action for Effective Internal Auditing,” co-authored with Barrie Enslin. You also can follow Rainer on “X”: @RainerLenz
• Norman Marks – USA. Norman remains one of the most thoughtful and influential champions for our profession in the world. His regular blog series is one that I always look to for inspiration (or, occasionally, provocation). You also can follow him on “X”: @normanmarks

As in the past, this year’s Internal Audit Beacon Awards is intended to acknowledge active contributions to advancing the profession through lectures, articles, publications and social media throughout the past year. Internal Audit Beacons are part thought leader, part advocate and part influencer. Some are well known globally, while others focus more on advancing the profession within their own regions of the world. Once again, I chose to not limit the list to just 10; in addition to the three Lighthouse recipients there are 12 in 2024 whose contributions I am honored to recognize.

I am proud of the diversity on this year’s list: Recipients come from six continents, reflecting the global character of the internal audit profession. Seven were not on last year’s list. For each, I offer a very brief overview of their contributions, but to fully appreciate all that they do, I invite you to check out their LinkedIn profiles (linked to each of their names). Now, with all of the disclaimers out of the way, here they are, in alphabetical order:

• Robert Berry – USA. Robert is no stranger to this list, and his influence continues to expand every year. In 2024, he posted on LinkedIn more than 250 times, generating more than 31,000 reactions and almost 13,000 comments. His tagline is that he “helps internal auditors ask better questions,” but as I noted last year, Robert regularly provides “better answers.” For those reasons and many more, he is being recognized for the fourth year in a row as an Internal Audit Beacon. Many of you know him best as That Audit Guy  and you can follow him on “X”: @thatauditguy
• Nam Phong Ho – Switzerland.  Nam is making his debut as a Beacon. He is a prolific LinkedIn user, posting more than 200 times in 2024 and generating almost 5,000 reactions. Nam’s posts are often thought-provoking and easily digestible. He was a strong champion this past year for conforming to the new IIA Standards and inspired internal audit professionals around the world.  
• Salih Ahmed Islam – Turkey. Salih is a repeat Beacon recipient. He is known for his insightful posts, offering laser-focused insights on internal audit ethics and other critical topics and issues facing the profession. In addition to (or perhaps because of) his tireless efforts in advancing, educating and promoting internal audit, Salih has perhaps the largest LinkedIn following of anyone in the profession (almost 56,000 followers)! In addition to his LinkedIn posts, check out his website.
• Tom McLeod – Australia. Tom is a two-time recipient of the Internal Audit Beacon Awards, having first been recognized in 2020. Tom has evolved into one of the deepest thinkers in our profession. Like the old EF Hutton commercial, when Tom speaks, I listen. His recent post, “The Wasted Years,” is an excellent example of his insightful coaching on the transformative power of AI for internal audit. Before anyone thinks that Tom is a well-kept secret in our profession, it’s important to note that he currently counts more than 30,000 LinkedIn followers among those who listen when he speaks.
• Tracie Marquardt – Canada. This is Tracie’s first appearance on the list, but her stellar reputation as an advocate for women in our profession has been building for years. Referring to herself as The Audit Alchemist, Tracie serves the profession as a communication consultant, keynote speaker and motivational trainer. Tracie’s LinkedIn posts numbered more than 270 in 2024 and generated almost 7,000 reactions. Tracie also maintains a vibrant presence through her website and is a rising star in our profession.
• Francis Milambo – Zambia. As an inspiring young internal auditor from Zambia, Francis is one of five repeat Beacon recipients. In addition to serving as Head of Internal Audit – Bayport Financial Services (Zambia) Limited, Francis is a strong advocate for the profession in his country and region. In 2024, Francis’s profile was raised even more in response to a series of LinkedIn posts he calls “Internal Audit Nuggets with Francis Malambo.” As I said a year ago, I’m confident we haven’t heard the last from Francis.
• Chidambaram Narayanan – Oman. Each year highlights new and inspiring voices within our profession. Bringing almost two decades of experience in internal audit and risk management, Chidambaram is an Internal Audit Beacon who captured my attention in 2024. Posting more than 300 times on LinkedIn, his 11,000 followers were inspired by crisp, visually compelling and insightful posts on issues and opportunities facing the profession. Following in the footsteps of “Abbas Al Lawati: That Omani Auditor” and others, Chidambaram reminds us that the nation of Oman is a source of internal audit wisdom for the rest of the world.
• Karem Obeid – UAE. The fact that Karem Obeid is a source of internal audit wisdom is not a surprise to those of us who have come to know him over the years. He has always been a selfless contributor to IIA Global and to the profession in the UAE. In 2024, however, Karem stepped up and made extraordinary contributions through his social media presence and thought leadership. His video clips on LinkedIn offer a fresh take on everyday issues and dilemmas facing internal auditors around the world.
• Tom O’Reilly – USA. Tom O’Reilly has long been a star in the internal audit profession, but in 2024 he arguably became a “rock star.” After stepping away from AuditBoard, Tom formed his own company and turned up the volume to share timely and relevant posts for internal auditors. Sporting almost 35,000 LinkedIn followers, it’s safe to say Tom is a Beacon to watch.
• Alexander Ruehle – Germany. Alexander is part of an elite group of German internal audit influencers to whom I regularly tune in. He provides insightful advice on AI for internal auditors and his posts, such as “99 Reasons to Love Internal Audit,” make him a popular presence in social media and account for more than 19,000 followers on LinkedIn.
• Ursula Schmidt – Luxembourg. Ursula is another Internal Audit Beacon making a repeat appearance on the list. Like the others, Ursula raised the bar in 2024 advocating for internal audit. Her use of video to drive home her messages makes her increasingly popular on a global stage. I can’t wait to see what’s next for Ursula, who manages her own advisory services firm.
• Renato Trisciuzzi – Brazil. A longtime IIA leader, Renato is back on the list in 2024. He continues to raise his profile, this past year weighing in more than 130 times on LinkedIn and generating more than 10,000 reactions. But being a Beacon is about more than the quantity of posts; it’s also about the insights and wisdom that are imparted. In 2024, Renato received his Ph.D., and his dissertation, “The impact of internal audit on the performance of companies: An empirical study of Brazilian companies,” has been well-received by his fellow internal audit professionals in Brazil. You also can follow him on “X”: @Trisciuzzi

There you have it: The 2024 Internal Audit Beacons. I welcome your thoughts on this list and I urge you to follow each of the recipients. Please also remain on the lookout for candidates for next year’s Beacons, to be announced at the end of 2025.