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.

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

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

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

AI Model Drift

Internal Audit's Role in Governing AI: PART 1
Model Drift: When AI Models Lie and What Internal Audit Must Do about It

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

What Internal Audit Needs to Know About Zero Trust Architecture

Auditing or managing compliance projects means that you are responsible for ensuring your organization meets regulatory standards and protects sensitive data. However, security doesn’t work the way it used to. The network perimeter is becoming harder to define as employees work remotely, companies adopt cloud environments, and more third-party vendors Read More

Internal audit quality management

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 strategic value. Therefore, quality management in internal audit is now more than a compliance exercise – it is a strategic lever on maintaining the relevance and influence of the audit Read More

Auditing Corporate Culture

Auditing the Invisible: Assessing Culture, Tone, and Change Readiness

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

Change Agents: Internal Audit’s Role in Organizational Transformation

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

Automating internal controls

Modernizing Compliance: How AI and Automation Are Reshaping Internal Controls

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