June 2026

imrannashir.substack.com · Mar 4, 2025 · Curated 1 month ago

AI Deep Research: Revolutionizing Annual Risk Assessments for Internal Audit

Internal auditors face increasing pressure to conduct comprehensive risk assessments amidst vast information, manual processes, and dynamic risk landscapes. This article highlights how AI Deep Research can transform annual risk assessments by providing real-time intelligence, enhancing efficiency, and ensuring audit plans remain relevant and responsive to emerging threats. It offers a practical guide to leveraging AI tools for a more data-driven and continuous approach to risk management.

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imrannashir.substack.com · Apr 2, 2025 · Curated 1 month ago

AI Insights for Internal Audit: Transparency, Risk, and Strategic Advantage

This week's AI digest offers critical insights for internal auditors, covering the imperative of understanding AI's decision-making processes, innovative strategies for data security against AI-driven threats, and the importance of realistic expectations for Artificial General Intelligence (AGI). It also highlights how AI can transform business operations and customer engagement, underscoring the need for robust governance and strategic alignment in AI investments.

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imrannashir.substack.com · Apr 29, 2025 · Curated 1 month ago

AI's Impact on Finance, Jobs, and Code: Key Insights for Internal Audit

This article highlights critical AI developments impacting internal audit, from financial stability risks identified by the Bank of England to AI's growing role in software development and job displacement. Internal auditors must understand these trends to effectively assess AI-related risks, adapt audit methodologies, and ensure responsible AI governance within their organizations.

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imrannashir.substack.com · Apr 30, 2025 · Curated 1 month ago

Unlock Audit Analytics: Leverage Existing Enterprise Tools for Faster, Cheaper, and More Integrated Insights

Internal audit teams can significantly enhance their data analytics capabilities without investing in new, specialized software. By strategically utilizing existing organizational tools like Power BI, SQL databases, and even Excel, audit functions can achieve faster insights, reduce costs, and foster better collaboration with IT and business units. This approach not only streamlines operations but also ensures audit remains integrated within the enterprise's technology landscape, maximizing value from current investments.

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imrannashir.substack.com · Jul 21, 2025 · Curated 1 month ago

AI's Double-Edged Sword: Burnout, Behavioral Prediction, and the Imperative for Responsible Governance

This article highlights critical AI developments impacting internal audit, from the human cost of AI adoption (burnout) to advanced AI models predicting human behavior. It underscores the urgent need for robust governance frameworks, transparency, and careful risk assessment to navigate the complexities of AI integration, especially concerning potential misuse and the reliability of AI-generated content. Internal auditors must proactively address these multifaceted risks and opportunities to ensure responsible and ethical AI deployment within their organizations.

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imrannashir.substack.com · Jul 28, 2025 · Curated 1 month ago

AI in Action: Internal Audit Leaders Leverage Generative AI for Deeper Insights into Soft Controls

Imran Nashir, a prominent voice in internal audit, was featured in the June 2025 issue of Internal Auditor magazine, highlighting how AI, particularly generative AI, is transforming the profession. The article emphasizes AI's capability to move beyond mere automation, enabling auditors to delve into complex areas like organizational culture and employee sentiment, traditionally challenging to assess. This shift signifies a move towards more strategic and consultancy-type work for internal audit, underscoring the importance of an "AI-first mindset" to unlock new opportunities and enhance audit effectiveness globally.

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linkedin.com · Curated 1 month ago

Effective AI Governance: Beyond Policy to Operational Systems

Many companies are failing to properly govern their AI initiatives, often mistaking policy documents for actual governance. True AI governance requires an operational system embedded within development processes, focusing on visibility, accountability, and risk-tiered reviews. This approach ensures that AI deployments, especially those impacting customers, are thoroughly vetted and controlled from inception, rather than being an afterthought.

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linkedin.com · Curated 1 month ago

Navigating Generative AI Risks: A Comprehensive Guide to Controls for Internal Audit

Generative AI presents a new frontier of risks, including data leakage, model poisoning, and credential exposure, demanding a holistic risk management approach. This article, drawing on NIST and OWASP insights, outlines key risk categories and proposes specific controls to mitigate these challenges across the AI lifecycle. It emphasizes the need for a blend of technical and governance mechanisms to ensure secure and compliant AI implementation.

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ontiveros.me · Curated 1 month ago

Beyond Prevention: Cybernetics and AI-Era Controls

Traditional control maturity models, focused on automation and prevention, are insufficient for the complexities of the AI era. This article introduces cybernetics, a 70-year-old theory, as a framework for understanding and developing adaptive control systems. It proposes a new maturity model that emphasizes continuous learning, adaptation, and resilience over static prevention.

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internalauditcollective.com · Curated 1 month ago

Is the Traditional Internal Audit Project Losing Relevance?

The traditional internal audit project, focused on backward-looking assurance, is becoming less relevant as organizations face new and emerging risks. Internal audit teams are increasingly engaging in advisory work, requiring a shift towards forward-looking assurance to help organizations navigate future challenges and opportunities. This article explores when to use traditional audits versus advisory projects and outlines a framework for different types of advisory services internal audit can provide.

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