June 2026

richardchambers.com · Jun 9, 2026

Young Professionals Embrace AI: An Opportunity, Not a Threat, for Internal Audit's Future

This article explores the surprisingly optimistic perspective of young professionals regarding Artificial Intelligence (AI) in the workplace, particularly within internal audit. Despite concerns about job displacement, the author finds that the next generation views AI as a powerful tool to enhance efficiency, solve complex problems, and unlock new career opportunities. This shift in mindset is crucial for internal audit leaders to understand as they navigate the integration of AI into their functions and develop future talent.

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linkedin.com · Curated 1 month ago

AI Governance: Beyond Governable to Admissible

This article challenges the common assumption that if an AI workflow can be governed, it should be automated. It introduces the concept of "admissibility," arguing that the true question is whether the value created by AI automation justifies the extensive governance burden required to make it acceptable and safe. The author emphasizes that a workflow can be technically governable but operationally unjustifiable due to the high costs associated with ensuring trustworthiness and compliance, especially in environments with weak information.

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linkedin.com · Curated 1 month ago

The Next AI Governance Crisis: Shifting from Compliance to Execution Governance

As AI systems evolve from decision support tools to autonomous operational agents, the focus of AI governance must shift from mere compliance to 'execution governance.' Traditional frameworks, like the EU AI Act, primarily address AI as a technology, assuming human control over execution. However, the increasing autonomy of AI in workflows introduces new, complex risks such as emergent behavior, authority drift, and accountability fragmentation, demanding a re-evaluation of current governance strategies.

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theiia.org · Curated 1 month ago

IIA Opens Public Comment Period for New Anti-Corruption Topical Requirement

The Institute of Internal Auditors (IIA) has initiated a 45-day public consultation period for its new Anti-Corruption Topical Requirement, which will be mandatory for internal auditors providing assurance on anti-corruption programs. This new standard, part of the International Professional Practices Framework (IPPF), aims to provide clear guidance on evaluating the effectiveness of anti-corruption policies, training, and whistleblower mechanisms. Feedback is encouraged through a survey or email by July 23, 2026, to inform the final publication.

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linkedin.com · Curated 1 month ago

Beyond the Lines: The Critical Handoffs Where Internal Audit Value is Won or Lost

Tim Buckley's "Beyond the Lines" newsletter, Issue 40, highlights that the true value of internal audit work often falters not during testing, but in the subsequent 'handoffs' from evidence to message, decision, ownership, follow-through, and ultimately, behavior change. The article emphasizes that effective internal audit goes beyond technical accuracy to ensure findings translate into tangible organizational improvements and risk reduction. It also touches on the evolving role of AI, stressing that human judgment remains paramount in audit conclusions.

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imrannashir.substack.com · Feb 11, 2025 · Curated 1 month ago

Generative AI: Streamlining Internal Audit for Faster Cycles and Enhanced Quality

This article explores how Generative AI (GenAI) can significantly enhance internal audit efficiency and quality, citing studies that show potential reductions of 25% in audit cycle time and a 40% boost in insight quality. It provides practical use cases aligned with the Global Internal Audit Standards (GIAS), demonstrating how auditors can leverage GenAI across the entire audit lifecycle, from planning to reporting. For audit and assurance professionals, this highlights a critical opportunity to integrate AI tools to optimize processes, deepen analysis, and elevate strategic contributions, while emphasizing the continued need for human judgment and ethical considerations.

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forwardandhappy.substack.com · Jun 19, 2023 · Curated 1 month ago

Anne DeTraglia Launches New Substack for Audit and Risk Professionals

Anne DeTraglia, an experienced Audit and Risk Management Executive, has launched a new Substack platform. While the initial post is a placeholder, the platform is expected to offer insights and perspectives relevant to audit and assurance professionals, drawing from DeTraglia's extensive background in the field.

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imrannashir.substack.com · May 4, 2026 · Curated 1 month ago

AI in Internal Audit: Why Strong Methodology is Key to Successful Adoption

Internal audit teams successfully integrating AI prioritize robust methodology over advanced tools. A clear, consistent audit process is crucial for AI to act as an accelerator, rather than exposing existing inconsistencies and creating audit quality risks. Before deploying any AI tool, audit leaders must define where AI fits, what constitutes 'good' output, and how to document its involvement to ensure defensibility and maintain audit quality.

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imrannashir.substack.com · Apr 9, 2026 · Curated 1 month ago

Internal Audit Needs a Strategic Approach to GenAI, Moving Beyond Isolated Experiments

Internal audit functions must transition from ad-hoc GenAI experiments to a structured, strategic implementation. This shift is crucial for leveraging GenAI to enhance efficiency, deepen insights, and maintain strategic relevance, especially as budgets and headcount remain constrained. A well-defined strategy ensures consistent quality, visible impact, and positions GenAI as a force multiplier for audit capacity, rather than a replacement for professional judgment.

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imrannashir.substack.com · Aug 19, 2025 · Curated 1 month ago

AI's Rapid Evolution: Key Developments for Internal Audit Professionals

This digest highlights critical AI advancements, from unified governance frameworks to brain-computer interfaces and robotics, emphasizing their implications for internal audit. It underscores the need for auditors to understand emerging risks like AI dependency and ethical considerations, while also recognizing AI's potential to drive efficiency and transform public sector operations.

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