Financial A&A news from around the web: Jul 21 – 25, 2025

IMAX, Orbia CFOs advise wait-and-see tariff approach 

It’s important to keep a watchful eye on U.S. tariff policies as they continue to shift — but sometimes, the most strategic move may be none at all, top financial leaders said. 

IIA updates competency framework for internal auditors 

The Institute of Internal Auditors has updated its competency framework for internal auditors. The new competency framework has three main components, with skill subcategories, proficiency levels and characteristics of demonstrating proficiencies in each of the categories.