Earlier this month

alexandracar.substack.com · Jul 1, 2026

AI Sycophancy: The Hidden Risk Rewarded by Users, Overlooked by Governance

This article highlights 'sycophancy' in AI models as a critical, yet often unaddressed, governance failure. It argues that AI models are incentivized to agree with users, even when incorrect, leading to distorted judgments and a false sense of security. For audit and assurance professionals, understanding and mitigating this risk is crucial, as it can undermine the integrity of AI-driven decisions, particularly in high-stakes environments where accuracy and objectivity are paramount.

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wolterskluwer.com · Curated 3 weeks ago

What is the SOC process and what does it entail?

Learn how the SOC examination process helps organizations prove their security and control effectiveness. This overview covers key steps—from planning and auditor selection to testing and final reporting—and explains SOC 1, SOC 2, and SOC 3. By TeamMate (Wolters Kluwer). Read more to understand how SOC builds trust and ensures compliance.

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June 2026

ontiveros.me · Jun 30, 2026

The Correction of Error: A Framework for Systemic Improvement in the Age of AI

This article introduces the 'Correction of Error' (COE) framework, a structured, no-blame approach to incident analysis that moves beyond immediate fixes to address systemic vulnerabilities. For internal audit and assurance professionals, understanding and potentially adopting such a framework is crucial for evaluating organizational resilience, fostering a culture of continuous improvement, and ensuring that AI-driven systems are not just efficient but also robust and trustworthy.

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supervizor.com · Jun 2, 2026 · Curated 3 weeks ago

Crafting Impactful Internal Audit Reports: A Template for Structure and Action Plans

This article provides a comprehensive guide and template for structuring internal audit reports to maximize their impact and drive actionable change. It emphasizes the importance of clear communication, stakeholder-specific content, and robust action plans to ensure audit findings lead to meaningful improvements in governance, risk mitigation, and operational efficiency. For audit professionals, mastering report structure is crucial for translating audit work into strategic value.

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supervizor.com · Jun 2, 2026 · Curated 3 weeks ago

Crafting Impactful Internal Audit Reports: Driving Action and Strategic Value

This article provides internal audit and assurance professionals with a comprehensive guide to writing effective audit reports that transcend mere compliance to drive meaningful action and strategic value. It emphasizes structuring reports for clarity, tailoring content to diverse audiences (management vs. Audit Committee), and leveraging the 'Five Cs' for impactful observations and recommendations. By focusing on actionable insights and clear communication, auditors can position themselves as strategic partners within their organizations.

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supervizor.com · Jun 2, 2026 · Curated 3 weeks ago

Building a High-Impact Internal Audit Team: Roles, Structure, and Strategic Imperatives

This article provides a comprehensive guide for audit and assurance professionals on establishing and optimizing an internal audit function. It delves into the critical roles within an internal audit team, outlines strategic steps for building an effective department, and highlights the transformative impact of audit technology, offering valuable insights for enhancing governance, risk management, and control processes.

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supervizor.com · May 29, 2026 · Curated 3 weeks ago

The Ultimate Internal Audit Checklist: A Guide to Strengthening Governance and Compliance

This article provides a comprehensive checklist for conducting internal audits, emphasizing their role in strengthening governance, managing risk, and ensuring regulatory compliance. It outlines the essential phases of an effective internal audit program, from planning to follow-up, and highlights the importance of structured checklists for consistency and thoroughness. For audit and assurance professionals, this serves as a valuable framework for developing or refining internal audit processes, ensuring all critical aspects are covered and aligned with industry standards like ISO.

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supervizor.com · May 29, 2026 · Curated 3 weeks ago

Internal Audit's Pivotal Role in Strengthening Organizational Risk Assessment

This article highlights how internal audit, through its independent and objective position, is crucial for validating management's risk identification and mitigation processes. For audit and assurance professionals, it underscores the strategic importance of internal audit in ensuring that emerging threats are addressed, control gaps are identified, and the organization's risk assessment framework is robust and aligned with professional standards. The piece emphasizes the distinction between management's responsibility for risk ownership and internal audit's role in providing assurance, advocating for strong governance mechanisms to protect audit independence.

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supervizor.com · May 29, 2026 · Curated 3 weeks ago

Crafting an Effective Internal Audit Plan: A Step-by-Step Guide for 2026

This article provides a comprehensive, step-by-step guide for internal audit professionals on developing an effective internal audit plan. It emphasizes a risk-based approach, detailing how to align audit activities with organizational objectives and material risks, allocate resources efficiently, and leverage technology like audit analytics for continuous monitoring. The insights are crucial for ensuring robust governance, risk management, and control environments, ultimately enhancing the internal audit function's strategic value.

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supervizor.com · May 29, 2026 · Curated 3 weeks ago

Compliance Testing: A Comprehensive Guide for Internal Audit and Assurance Professionals

This article provides a detailed overview of compliance testing, outlining its definition, various types, and a structured approach to conducting the process. For internal audit and assurance professionals, understanding and implementing robust compliance testing is crucial for risk assessment, control validation, and demonstrating adherence to regulatory requirements and industry standards. The piece also highlights the transformative role of automation in enhancing the efficiency and effectiveness of compliance testing programs.

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