Category: Insight 360°

Longer feature articles by Internal Audit 360 editors or contributors. These typically include reporting and provide a full insight on a given topic or development.

The Requirement for a Robust Artificial Intelligence Defense

Ever since artificial intelligence burst onto the scene and particularly over the past several months, just about every organization has been grappling with complex questions about how to safely harness the power of AI, while avoiding or mitigating the risks and dangers that come with this massively powerful technology. Internal Read More

Internal Audit's role in finding fraud

Internal Audit’s Increasing Role in Hunting for Fraud

How can internal auditors look for fraud and assess fraud risks while remaining trusted advisors to their audit clients and management? The question is gaining renewed attention, in part because both the new Global Internal Audit Standards from the Institute of Internal Auditors (IIA) and the proposed standards from the Read More

Demystifying AI and Its Algorithms: What Internal Auditors Need to Know

It’s been more than a year since generative artificial intelligence (GenAI) burst onto the scene with mainstream appeal. These new tools have been presented by some as an unstoppable force, upending industries and changing the way people work. Generative AI can have an immense upside for organizations across many corporate Read More

5W1H Method

Improving Internal Audits Using the 5W1H Method

In my role as an internal auditor, navigating the intricacies of risk assessment and control testing sometimes leaves me uncertain about whether I’ve identified a noteworthy observation, encountered an actual problem, or if there’s room for refining our processes. Recently, I discovered a method that has proven invaluable in such Read More

What Internal Audit Needs to Know about a New Wrinkle in Cybersecurity: CSD

In the relentless chess match between defenders and attackers on IT systems, traditional security solutions are beginning to show their fatigue. Static rules and signatures miss evolving threats, while broad-brush defenses often sacrifice performance for security. Enter Context-Sensitive Defense (CSD), a new frontier in cybersecurity that promises to adapt and Read More

Internal audit report writing

A Guide to Crafting Compelling Internal Audit Reports

Internal audit reports play a crucial role in ensuring organizational governance and driving improvement. However, crafting reports that are clear, concise, and impactful can be a challenging task. This guide equips you with the knowledge and tools necessary to transform your internal audit reports from mere documentation to powerful catalysts Read More

Internal audit leader of the future

Seven Characteristics of Internal Audit Leaders of the Future

Internal audit has certainly been through a tumultuous few years. At the beginning of 2020, we were barely talking about artificial intelligence and inflation. A global pandemic that would paralyze much of the corporate world for years was unthinkable. And new wars in Europe and the Middle East would have Read More

Reinforcing a Speak-Up Culture in Uncertain Times, Brick by Brick

Finding ways for employees to feel comfortable speaking up when something isn’t right is challenging in the best of times. But with the backdrop of uncertainty from a bumpy economy and pending merger, the Activision Blizzard Ethics and Compliance team faces unprecedented headwinds. We’ll walk you through a few key Read More