Category: Featured

A selection of the feature articles on the home page of www.internalaudit360.com. These are the top articles we are currently featuring on the site.

When AI Models Hallunicnate

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

On By Nirpendra Ajmera

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

Building Risk Reflexes for Stronger, Faster, Smarter Internal Audit

On By Tegan Gebert, Chris Audet, and Doug Eckstein

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

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

On By Nirpendra Ajmera

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

On By Harikrishna Kundariya

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

Fastest Growing Risks

New Study Finds More Synergy Between Internal Audit and Risk Management

On By IA360 Staff

A new report issued jointly by the Internal Audit Foundation, Baker Tilly, and Wolters Kluwer TeamMate examines the evolution of risk management activities, highlighting the importance of strategic collaboration with internal audit without sacrificing independence. Drawing on the IIA’s Risk Research survey insights, the report is intended to identify opportunities Read More

Internal audit quality management

How Quality Management Assures Value and Builds Trust for Internal Audit

On By Tim Berichon

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

Internal Audit Under Pressure as Budgets Tighten and Expectations Grow

On By Joseph McCafferty

Internal audit functions across North America are entering 2026 under mounting strain, as shrinking budgets and staffing constraints collide with expanding responsibilities and an increasingly complex risk environment. That is the central findings from the latest North American Pulse of Internal Audit Survey, released by The Internal Audit Foundation at Read More

Auditing Corporate Culture

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

On By Dr. Hernan Murdock

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