Month: May 2026

Compliance Variation

Navigating the Growing Challenge of Regional Compliance Variations

Many multinational organizations believe their compliance programs are standardized across regions. Yet internal audit teams are increasingly discovering the opposite. Internal audit executives are increasingly operating in a landscape where regions no longer have a single compliance structure. They are experiencing diverging demands from individual countries for regulation, employee mandates, Read More

Legal Department Tech Budgets Expected to Double by 2028

Technology budgets at legal departments are predicted to double in the next two years, according to research and analysis by Gartner Inc. According to the business and technology insights company, specialized legal AI platforms, such as Harvey, Legora, GC AI, and Thomson Reuters CoCounsel, are delivering significant productivity and efficiency Read More

Repeat audit findings

Why So Many Audit Findings Repeat Year After Year

Recurring audit findings are a familiar challenge for most internal audit functions. Year after year, the audit is completed, the report is issued, and management commits to remediation. Yet, when the next audit begins, the same findings reemerge. Different year, same weakness, same conversation. After twenty years in internal audit Read More

Survey Finds Information Integrity Risk the Top Concern Among Risk Leaders

Information integrity risk, caused by the proliferation of AI‑enabled decision-making and uncertain AI transparency requirements, gained the top rank of emerging risks for the first quarter of 2026, according to a survey by Gartner, a business and technology insights company. The Gartner Quarterly Emerging Risk Report series gathers insights and Read More

4-step process for integrating data analytics

A Four-Step Process for Integrating Data Analytics into Internal Audit

The internal audit profession stands at an inflection point. While organizations increasingly operate through data-rich systems, automated workflows, and AI-enabled decision-making, many audit approaches remain grounded in manual sampling and retrospective control testing. The question is no longer whether internal audit should leverage data analytics, but whether it can remain Read More

SEC moves to repeal climate change rules

SEC Moves to Repeal Climate Change Disclosure Rules

The U.S. Securities and Exchange Commission is no longer just stepping back from enforcement of its controversial climate disclosure rules — it is now actively moving to erase them. The clearest sign came this month, when the SEC formally submitted a proposal to rescind the rules to the White House Read More

When AI Models Hallunicnate

Internal Audit's Role in Governing AI: PART 2
AI Hallucinations: When Your Models Start Making Things Up

No alert fires. No system throws an error. The model confabulates, and the organization relies on it. Most organizations assume they are reviewing AI outputs. In practice, many are reading confident text without asking whether a single sentence is accurate. This is the hallucination problem. For internal audit functions serious Read More