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
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
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
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
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
The Institute of Internal Auditors has announced a series of changes to its Certified Internal Auditor (CIA) Challenge Exam program. The CIA Challenge Exam Program is a fast-track pathway that lets experienced, already-credentialed professionals earn the CIA designation by taking one comprehensive exam instead of the standard three-part CIA exam. Read More
The U.K Financial Reporting Council, the United Kingdom’s main regulator for accounting, auditing, and corporate governance, is introducing a major overhaul of its audit supervisory model, introducing what it calls a more proportionate, effective and integrated framework designed to enhance audit quality and reinforce resilience across the U.K. audit market. Read More
Internal audit is under increasing pressure as the risk environment grows more complex and interconnected. Risk management has risen over 50 percent in importance among CEOs in the past year, reflecting the urgency for organizations to adapt. During the keynote address to Assurance leaders at the Gartner Enterprise Risk, Audit Read More
There is a particular kind of risk that keeps model risk officers up at night. It is the risk of a model that keeps running, keeps producing outputs, keeps feeding decisions into the business, while quietly becoming wrong. No alert fires. No dashboard turns red. The model simply drifts, and Read More
GUEST BLOG POST – On the road to growth, new disruptions have challenged boards and senior executives to stay on track and prevent teams from spinning out during any sharp turns the business needs to make. Internal auditors are helping organizations drive faster by tapping the brakes when necessary and Read More
