This document discusses the need for risk management and assurance professionals to develop capabilities beyond technical skills to address today's volatile, uncertain, complex, and ambiguous (VUCA) business environment. It notes that CEOs are looking for employees who can guide decision-making through shared values and purpose. The document introduces Cornerstone's Integral Framework, which takes a holistic view of organizational elements both tangible and intangible. It also presents an Integral model of risk and assurance professional development that progresses from a rules-focused orientation to a trusted advisor role providing a holistic perspective.