Reskilling key for CAs to handle changes in accounting standards Dr Maryam Al Suwaidi, acting CEO of Securities & Commodities Authority. Sunder Nurani, chairman of The ICAI Dubai Chapter. Internal audit can play a key role in helping the management to better understand the critical risks in the new normal The post-pandemic era should be taken as an opportunity by auditors to make progress on initiatives to allow enhancement of internal audit capabilities, said Dr Maryam Al Suwaidi, acting CEO of Securities & Commodities Authority (SCA) on sidelines of ICAI Dubai Chapter’s recent virtual event focused on the theme ‘How to navigate through Accounting & Auditing issues: Going Concern, Material Uncertainty, Impairment and Debts Restructuring’.