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PBA® Characteristics

Empowering internal auditors to become "codebreakers"


PBA® focus: FORMS of thinking

PBA® distinguishes between FORMS of thinking (how we think, thinking & behavior preferences) and CONTENT of thinking (what we think), at an organizational level. In reality, forms and content of thinking are seamlessly interconnected, for evaluation purposes PBA® separates them.

PBA® enlarges internal audit's toolbox 


PBA® is a new and  analytical qualitative evaluation method that expands internal audit's toolbox. It is scalable and can be combined with most other evaluation methods.


PBA®: Efficient, cost-effective and predictive assurance 


PBA® provides predictive soft controls & behavioural risk assurance. On an ongoing basis & for a multitude of topics & issues across the organization. More about PBA® benefits.

PBA® leverages scientific psychology ​

PBA® combines internal audit expertise with psychological system theory, which sees human thinking and behaviour preferences as the result of distinct FORMs of thinking (how we think). PBA® is not limited to binary logic, i.e. the thinking in either-or categories. More about PSI theory.

PBA® is for hard AND soft controls ​


PBA® provides a new lens to look at both hard and soft controls. Hard control failures are often caused by soft control failures. The evaluation world of soft controls is characterized by complex systems with many variables that influence each other. PBA® helps internal auditors deal with this complexity. More about hard controls and soft controls.

PBA® aspiration: Grow your organization's personality!​


A mature individual is characterized by the enactment of goals and intentions (volition) and learning from mistakes and new experiences (self-growth), as illustrated by the quote below. PBA® focuses on the same core competencies at an organizational level. PBA® is resource and development oriented, focusing on the pivotal point for change to grow your organization's aggregated personality.

PBA® is resource & competence oriented ​​

​PBA® describes the advantages and disadvantages of organizational thinking and behavior patterns, without classifying these patterns as "great" or "crap", based on linear-causal logic. PBA® evaluations keep various options in mind, opening new avenues of thoughts for possible solutions. PBA® evaluations are respectful, resource and development-oriented and comply with data privacy.

"An organization's ability to learn, and translate that learning into action rapidly, is the ultimate competitive advantage."

Jack Welch, Former CEO of General Electric