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
Overfamiliarity in internal audits constitutes a major risk, particularly when the same internal audit team—or even the same audit management—repeatedly audits the same operations. While corporate governance laws in many jurisdictions restrict prolonged involvement of internal audit teams with specific engagements, especially for listed companies, and while many internal audit Read More
Internal auditors across all sectors are intimately familiar with this pattern: you find an operational failure, trace the steps back through interviews and documentation to understand the root cause, and discover that the underlying process itself was sound. Procedures were well designed. Safety controls were properly established. The risk evaluation Read More
