Earlier this month

drrainerlenz.wordpress.com · Jul 5, 2026 · Curated 1 week ago

Dr. Rainer Lenz to Guest Lecture at IMD Lausanne in September 2026, Focusing on Internal Audit and Governance

Dr. Rainer Lenz is set to return to the International Institute for Management Development (IMD) in Lausanne as a guest lecturer in September 2026. This engagement highlights the ongoing importance of academic and professional collaboration in advancing the fields of internal audit, governance, working capital, and cash flow management. For audit and assurance professionals, this signifies an opportunity to engage with leading thought in these critical areas, emphasizing the real-world impact of academic insights.

News & Blogs · Europe Read more

drrainerlenz.wordpress.com · Jul 5, 2026 · Curated 1 week ago

Dr. Rainer Lenz to Speak at London South Bank University in October 2026

Dr. Rainer Lenz has been invited to speak at London South Bank University (LSBU) in October 2026, hosted by the Business and Economics Insights (BEI) Research Group. This engagement offers internal audit and assurance professionals an opportunity to gain insights from a prominent figure in the field and highlights the ongoing collaboration between academia and practice in shaping the future of internal audit.

Events & CPE · Europe Read more

drrainerlenz.wordpress.com · Jun 29, 2026 · Curated 1 week ago

Dr. Rainer Lenz to Guest Edit Risk Society Edition on the Future of Internal Auditing

Dr. Rainer Lenz will guest edit the September 2026 edition of Risk Society, focusing on "Perspectives on the Future of Internal Auditing: The Nexus of Risk, Audit, and Corporate Governance." This initiative, stemming from his keynote at the 22nd European Internal Audit and Corporate Governance Conference, aims to gather diverse insights on internal audit's evolving role within the corporate governance ecosystem. For internal audit professionals, this signals a critical upcoming resource that will explore stakeholder expectations and the strategic positioning of internal audit as a "Gardener of Governance."

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normanmarks.wordpress.com · Jul 13, 2026

The Evolving Role of Risk Management in the IIA's Updated Three Lines Model

The IIA's latest update to the Three Lines Model redefines the second line, prompting a critical re-evaluation of where risk management functions truly fit. This article challenges whether the new definition clarifies or further muddies the waters for internal audit professionals seeking to understand organizational risk oversight structures and their own assurance responsibilities.

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elementalaimatters.substack.com · Jul 13, 2026

AI Governance Washing & Silent AI: Board Oversight Risks

This article highlights the critical risks of "Silent AI" and "Governance Washing" for internal audit and assurance professionals. Silent AI refers to AI-driven risks that are embedded in ordinary operational claims (e.g., copyright, product liability) and only surface as AI risks during a crisis, often leading to board-level liability. Governance washing describes the misrepresentation of AI governance structures as mature and effective when they lack real authority or have not been stress-tested, ultimately exposing boards to significant legal and reputational damage. Internal auditors must assess the true effectiveness of AI governance frameworks, moving beyond mere documentation to evaluate actual impact and decision-making authority.

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ontiveros.me · Curated 2 weeks ago

The Prompt Is Not a Security Boundary: Building Robust AI Privacy with Code, Not Just Instructions

This article argues that AI prompts are not sufficient as security boundaries for sensitive data. It details TeachMetrics' approach, which treats the AI model as an untrusted SQL author and implements a multi-layered defense in code to protect PII, even against successful prompt injection attacks. The core principle is that the security boundary must be in the code, not in the AI's instructions.

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richardchambers.com · Jul 12, 2026

From Historians to Navigators: Internal Audit's Essential Leap in the AI Era

This article argues that internal audit must evolve from a historical, hindsight-focused function to a forward-looking navigation system for organizations. With AI automating traditional audit tasks, internal auditors must redefine their value proposition by focusing on proactive risk intelligence, strategic decision support, and uniquely human capabilities to remain indispensable.

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zhaomichelle.substack.com · Jul 12, 2026

AI Model Validation: Beyond the Easy Cases to Uncover True Risks

This article emphasizes that effective AI model validation must go beyond testing easy, in-distribution data. Internal auditors should ensure testing protocols actively seek out model failures in hard cases, across diverse subgroups to detect bias, and under adversarial conditions to assess robustness. This proactive, skeptical approach is crucial for identifying and mitigating significant AI risks before deployment, aligning closely with core auditing principles.

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zhaomichelle.substack.com · Jul 11, 2026

AI Model Validation: The Critical Role of Independent Oversight and Robust Governance

This article emphasizes that the validation stage of AI models is fundamentally an audit function, requiring strict segregation of duties. Internal audit and assurance professionals must ensure that those validating AI models are independent from their developers, possess the necessary technical competence, and are empowered to challenge findings. The piece highlights the importance of documented evidence and predefined acceptance criteria to prevent validation from becoming a mere rubber stamp, drawing parallels with established financial model risk management frameworks.

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radicalcompliance.com · Jul 10, 2026 · Curated 2 weeks ago

Compliance and Audit Leadership Shifts: Key Appointments and Departures Across Industries

This week's Compliance Jobs Report highlights significant movements in compliance and internal audit leadership across various sectors, including fintech, manufacturing, retail, and government. Audit and assurance professionals should note the increasing demand for specialized compliance roles, the strategic importance of internal audit in navigating organizational changes, and the evolving landscape of risk management as companies adapt to new regulatory challenges and technological advancements.

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