Editor's Blog
What Malcolm Gladwell Can Teach Internal Auditors About Writing More Impactful Audit Reports
GUEST BLOG POST As the author of five New York Times bestsellers, Malcolm Gladwell’s work sits firmly on bookshelves of...
Research Digest
Report: Risk from Geopolitical Uncertainty and Digital Disruption Growing Fastest
Geopolitical uncertainty risk is rising rapidly, along with digital disruption, according to the Institute of Internal Auditors’ latest Risk in...
Insight 360°
Auditing the Invisible: Assessing Culture, Tone, and Change Readiness
A polished balance sheet and a flawless compliance checklist can hide evidence of a rotting corporate core. While traditional auditing...
Featured news
COSO Releases New Guidance on Internal Controls for Generative AI
The Committee of Sponsoring Organizations of the Treadway Commission (COSO), today released a new publication, Achieving Effective Internal Control Over Generative AI (GenAI), offering organizations a practical, COSO‑aligned approach to managing the risks and opportunities introduced by rapidly advancing generative AI technologies. Generative AI is moving into boardrooms and day‑to‑day
IA360 Staff March 5, 2026 0
Enforcement Actions by the SEC and PCAOB Hit Multiyear Lows in 2025
Accounting and auditing enforcement activity fell drastically in 2025 at both the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB), according to two new Cornerstone Research reports, SEC Accounting and Auditing Enforcement Activity—2025 Year in Review and PCAOB Enforcement Activity—2025 Year in Review. The SEC brought
Report: Internal Auditors Skeptical of Ability to Respond to AI Fraud
A new joint report from the Internal Audit Foundation and AuditBoard reveals that, while internal audit leaders widely recognize artificial intelligence–enabled fraud as a growing organizational risk, only four in ten believe their functions are adequately prepared to detect or respond to it. Based on insights from more than 370
Disney Settles ‘Opt-Out’ Privacy Case with California for $2.75 Million
The California Attorney General’s office has announced a settlement with the Walt Disney Co., resolving allegations that the company violated the California Consumer Privacy Act (CCPA) by failing to answer consumers’ requests to opt-out of the sale or sharing of their data across all devices and streaming services associated with
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