RaKi Intelligence
Thinking you can act on.
Fifteen practitioner briefings on the assurance questions that decide airline performance — written by the firm, for CFOs, CAEs and audit committee chairs. Every piece is built to change a decision: an audit plan, a control, a report the board reads.
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The aviation CAE's first 100 days
A practical plan for a new airline Chief Audit Executive — what to read, who to meet, which risks to size first.
Read the briefingInternal Audit Maturity Diagnostic
Benchmark your audit function across five dimensions in fifteen minutes — with a scored, banded result.
Run the diagnosticFirm credentials pack
Who we are, what we do and the team behind 400+ man-years of airline experience — in a three-page brief for RFPs and referrals.
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The library
Fifteen briefings across internal audit, revenue and commercial assurance, fraud, engineering and governance.
Why generic audit universes fail airlines
Finance-weighted audit plans borrowed from other industries miss the operational and commercial risks that actually move airline results.
8 min read InsightThe risks missing from many airline audit plans
Revenue management, interline settlement, slot utilisation, fuel hedging execution — high-value risks that rarely appear in the annual plan.
7 min read Board briefingWhat an airline audit committee should see every quarter
A decision-useful quarterly reporting pack in five exhibits — and what to remove from the current one.
7 min read InsightRevenue leakage beyond ticketing
Where airline money escapes after the fare is filed: waivers, groups, agency incentives, interline proration and ancillary collection.
9 min read InsightHidden control risks in airline group sales
Group and corporate sales run on negotiated exceptions — which makes them one of the least-controlled revenue channels in most airlines.
7 min read AnalysisWhy route-profitability reports disagree
Network planning, finance and commercial each hold a different answer to “does this route make money?” — and how to build one agreed view.
8 min read InsightHow airlines lose warranty and guarantee recoveries
OEM, engine and component warranties are contractual money — yet entitlements go unclaimed because everyone assumes someone else is tracking them.
8 min read InsightBuilding an AI-ready aviation internal audit function
Moving from sample-based testing to full-population analytics and continuous monitoring — what to build first and what to govern.
9 min read InsightContinuous monitoring for refunds and waivers
Refunds and waivers are where disruption, goodwill and fraud meet. Exception analytics that separate service recovery from leakage.
7 min read Board briefingWhy overdue recommendations are a governance problem
An audit finding open for two years is not an audit problem — it is a governance signal about ownership, escalation and consequence.
6 min read InsightReviewing airline transformation benefits
Transformation programmes report activity; boards need realised benefit. Separating delivered value from double counting and baseline drift.
8 min read InsightFraud indicators in procurement and ground handling
Split purchase orders, single-bid awards, ghost manpower and billing beyond contract — recurring patterns and the data that exposes them.
8 min read InsightAuditing loyalty programme liabilities
Loyalty points are a financial liability with actuarial, commercial and IT dimensions. What internal audit should test.
7 min read InsightCargo revenue assurance risks
Cargo revenue leaks differently from passenger revenue — weight mis-declaration, rate-sheet discipline, interline proration and destination charges.
7 min read Board briefingThe aviation CAE's first 100 days
A practical first-100-days plan for a new airline Chief Audit Executive — what to read, who to meet, which risks to size first.
9 min readNewsletter
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