For internal audit and assurance professionals. Curated, not algorithmic.

Earlier this month

linkedin.com ·
The Agentic Illusion: Why AI Agent Personas Aren't Enough for True Intelligence

This article explores the "agentic illusion," arguing that defining AI agent roles in YAML, while useful for governance and portability, does not equate to true intelligence or agency. The author, through experiments with a custom-built library called RoleForge, demonstrates that the real intelligence in AI agents lies in the iterative "Think → Act → Observe → Repeat" loop, not merely in the persona description. The piece emphasizes that while YAML provides a crucial standardized interface for roles, it's the underlying execution loop and tool integration that enable an agent to perform complex, verifiable tasks.

News & Blogs · Global Read more
zhaomichelle.substack.com ·
AI Data Governance: The Critical Role of Provenance and Rights in Mitigating AI Risks

This article highlights the critical importance of data governance, provenance, and legal rights in managing AI risks, particularly concerning training data. For internal audit and assurance professionals, this underscores the necessity of robust controls over data sourcing, licensing, and consent to prevent significant financial, legal, and reputational damage. The parallels drawn with financial industry regulations like BCBS 239 emphasize that traceability and accountability for AI training data are not merely best practices but essential risk management imperatives.

News & Blogs · Global Read more
cpatrendlines.com ·
Alan Whitman Returns to Private Equity-Backed Accounting with New Triple-Threat Firm

Former Baker Tilly CEO Alan Whitman is re-entering the accounting landscape, leading a new private equity-backed firm, Nichols Cauley, which integrates CPA services, insurance, and transaction advisory. This move highlights the accelerating trend of private equity investment in the accounting sector, with a significant increase in deal volume and the emergence of new platform formations alongside traditional add-on acquisitions. The article emphasizes a shift from mere acquisition velocity to a focus on operational performance, integration efficiency, and the generation of higher-margin advisory revenue.

News & Blogs · North America Read more
corridor.dev ·
Corridor Testifies Before Congress on the AI Security Landscape

Corridor, a leading AI security company, recently testified before the U.S. House of Representatives Committee on Science, Space, and Technology. The testimony focused on the critical need for robust AI security measures to protect national security, economic stability, and public trust amidst the rapid advancement of artificial intelligence.

News & Blogs · North America Read more
zhaomichelle.substack.com ·
Navigating AI's Data Minefield: Technical Risks in the Design and Development Stage

This article delves into the critical technical risks associated with data in the AI model development lifecycle, a crucial area for internal audit and assurance professionals. It highlights how issues like training-data bias, poor data quality, unrepresentative data, data leakage, and data poisoning can silently undermine AI model performance and lead to significant business and regulatory exposure. Understanding these risks is paramount for auditors to effectively assess the reliability and integrity of AI systems from their foundational data.

News & Blogs · Global Read more
krebsonsecurity.com ·
FBI Seizes NetNut Proxy Platform and Popa Botnet, Disrupting Cybercrime Infrastructure

The FBI, in collaboration with industry partners, has seized hundreds of domains associated with NetNut, a residential proxy service operated by Alarum Technologies, and its underlying Popa botnet. This action follows reports linking NetNut to a network of at least two million compromised devices used for malicious internet traffic. The takedown is expected to significantly impact the cybercrime community, which heavily relied on NetNut's services for obfuscating their activities.

News & Blogs · Global Read more
linkedin.com ·
Are the Big 4 Too Big to Fail? Examining Recent Scandals and Market Dependence

Recent high-profile scandals involving Deloitte, PwC, and KPMG in Australia raise critical questions about the accountability of the Big 4 professional services firms. Despite significant ethical and governance failures, these firms largely remain dominant players, prompting concerns about whether the market's dependence on them limits the consequences for misconduct. The article explores if these are isolated incidents or symptoms of a system where allowing a major firm to fail is no longer a viable option.

News & Blogs · Oceania Read more
linkedin.com ·
Prediction Markets: The New Frontier of Insider Trading and Compliance Risk

Prediction markets are emerging as a significant, yet often overlooked, compliance risk for companies. These platforms allow individuals to bet on future events, including company-specific outcomes, using information that may be non-public. This creates a legal gray area and a substantial conflict-of-interest problem that most corporate compliance programs are not equipped to handle.

News & Blogs · North America Read more
normanmarks.wordpress.com ·
Beyond Compliance: Five Audits That Drove Strategic Value and Business Success

This article highlights five impactful audits that transcended traditional compliance, demonstrating how internal audit can proactively identify risks, improve processes, and contribute directly to an organization's strategic objectives and profitability. For audit professionals, it serves as an inspiring reminder of the strategic value internal audit can deliver when focused on future success rather than solely on past failures.

News & Blogs · Global Read more
elementalaimatters.substack.com ·
AI Governance: Boards Must Appoint 'Designated Survivors' for Autonomous AI Agents

This article argues that boards need to adopt a "Designated Survivor" philosophy for AI agents, similar to the US government's protocol, to ensure accountability and prevent governance collapse. As AI agents increasingly operate autonomously, the responsibility for their actions remains with humans, necessitating clear oversight and a framework for tracing accountability. Audit and assurance professionals should recognize this as a critical emerging risk, requiring robust governance structures and a proactive approach to AI accountability within organizations.

News & Blogs · Global Read more
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