The Committee of Sponsoring Organizations of the Treadway Commission (COSO), today released a new publication, Achieving Effective Internal Control Over Generative AI (GenAI), offering organizations a practical, COSO‑aligned approach to managing the risks and opportunities introduced by rapidly advancing generative AI technologies. Generative AI is moving into boardrooms and day‑to‑day Read More
Accounting and auditing enforcement activity fell drastically in 2025 at both the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB), according to two new Cornerstone Research reports, SEC Accounting and Auditing Enforcement Activity—2025 Year in Review and PCAOB Enforcement Activity—2025 Year in Review. The SEC brought 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
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
The government of the United Kingdom has confirmed it will not proceed with the long-anticipated Audit Reform and Corporate Governance Bill, bringing to an end nearly a decade of debate over the future of audit regulation and corporate accountability in the U.K. The decision marks a significant shift in policy Read More
Global business leaders remain optimistic about growth prospects over the next several years, even as economic uncertainty, geopolitical tensions, and rapid technological change continue to reshape the risk landscape. According to a new survey conducted by consulting firm Protiviti in collaboration with North Carolina State University’s ERM Initiative, nearly 70 Read More
The Institute of Internal Auditors has released the Organizational Behavior Topical Requirement, the third in a series and the final to be published in 2025. Incorporating feedback from practitioners and stakeholders around the world, this new requirement reframes the auditing of culture into a structured assessment of behavior-related risks, offering Read More
AuditBoard, an AI-powered global platform for connected risk, has announced the launch of Scenario Planning, a solution it says was “designed to empower executive leaders and risk teams to shift their focus from reactive reporting to proactive anticipation, enabling them to make data-driven business decisions with confidence in an increasingly Read More
A new survey of global internal audit leaders finds that the profession is being challenged by three converging forces: persistently tight resources, the rise of AI, and a demand for role redefinition. The report, 2026 Focus on the Future, conducted by AuditBoard, a provider of AI-powered global platforms for connected Read More
