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 Read More
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 Read More
A polished balance sheet and a flawless compliance checklist can hide evidence of a rotting corporate core. While traditional auditing excels at spotting misallocated funds and missing approval signoffs, it is often blind to the “soft side” of corporate culture—those unwritten rules, silent anxieties, and behavioral shortcuts that raise ethical Read More
GUEST BLOG POST As the author of five New York Times bestsellers, Malcolm Gladwell’s work sits firmly on bookshelves of executives and those of all walks of life. Yet his influence extends beyond popularity alone. Gladwell has built a career translating complex research, behavioral insights, and systemic issues into stories Read More
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 Read More
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 Read More
Internal audit is a key part of organizational transformation projects. It has changed from a traditional inspector of compliance to a strategic partner that protects value creation and drives long-lasting change. With this new job, auditors can plan for disruptions, build resilience, and make sure that changes are in line Read More
For many organizations, the move to a modern data architecture brings with it a host of appealing possibilities. It promises centralized data, broken down silos, advanced analytics, power dashboards, forecasting models, and, of course, everyone’s favorite topic: artificial intelligence. The data warehouse or data lake—often cloud-based, scalable, and fast—becomes the Read More
In today’s fast-paced business environment, regulatory compliance has become both more critical and more complex. Organizations are expected to maintain rigorous internal controls, ensure transparency, and respond swiftly to audits all while managing sprawling IT ecosystems and evolving risk landscapes. Regulations like the Sarbanes-Oxley Act (SOX) demand companies adhere to Read More
According to a new survey, more than 70 percent of chief audit executives say that building a culture of innovation in their teams and better leveraging data analytics and generative AI to support internal audit, are important or extremely important priorities in 2026. The report, published by research and consulting Read More
