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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 organizationMore 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



"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