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
Internal Audit Under Pressure as Budgets Tighten and Expectations Grow
Internal audit functions across North America are entering 2026 under mounting strain, as shrinking budgets and staffing constraints collide with...
Insight 360°
How Quality Management Assures Value and Builds Trust for Internal Audit
Chief audit executives face growing expectations from boards and senior leaders to deliver not only assurance, but also clarity and...
Featured news
AuditBoard Unveils New Identy, ‘Optro,’ as AI Transforms GRC
AuditBoard, a provider of an AI-powered GRC platform enabling enterprises to transform risk into opportunity, announced it has rebranded as Optro. In a statement the company said this new identity “reflects the value Optro provides to teams: a single, coherent view across audit, risk, infosec, and compliance, while staying true
IA360 Staff March 19, 2026 0
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
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
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