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PBA® Benefits

Hello future: Making internal audit fit for the next decade


PBA® offers future-oriented, innovative insights into human factors across the organization, based on a consistent, scientific 360° degree testing & thinking grid

 PBA® benefits for the organization 

  • Comparable human factor evaluations, across the organization - including strategy, culture, innovation, change programs, recruiting, leadership, governance, and assurance. More about the PBA® topics.

  • An ongoing assurance focus on how winning organizations in the next decade will tick, doing business in the fourth Industrial Revolution

  • Comparable, future-oriented, forward-looking insights of high strategic relevance, presented in a neutral language

  • The evaluations focus on the advantages and disadvantages of the organization's distinct personality systems interaction patterns - say goodbye to blaming individuals

  • The entire risk universe is addressed, from a financial and non-financial perspective
  • Contributes to compliance with the regulatory's increasing focus on decision-making practices and behavior as a core aspect of governance

  • Based on a validated, academic meta theory: PSI Theory.

 PBA® benefits for audit committees 


  • Comparable, future-oriented human factor/conduct risk evaluations, across the organization -  for board and audit committee decisions

  • A forward-thinking, highly innovative internal audit function that has evolved beyond the mindset of a risk watchdog

  • The internal audit function understands (and can evaluate) the strategies, risks, challenges, and issues from a human factor perspective

 PBA® benefits for Chief Audit Executives 

  • Being at the forefront of internal audit innovation

  • Internal auditors as "codebreakers": Internal auditors are empowered to decode the organization's mindset, its thinking and behavior preferences, in an analytical and comprehensive way

  • Increased internal audit flexibility and adaptability at an individual auditor and key audit deliverable levels



More about the PBA® methodology.
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It is never too early or too late to take PBA® expert advice. Find out why.


"Winning organizations in the next decade will need to rethink the habits that have made them successful in the past and incorporate a steady stream of unconventional ideas to stay ahead of their competitors."​​


Luke Williams, Professor of Marketing at NY Stern School of Business;
Founder and Executive Director of W.R. Berkley Innovation Labs

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