March 2026

insightcpe.com · Jan 12, 2026 · Curated 4 months ago

Evolving SOC 1 Report Expectations: Navigating Enhanced Scrutiny in Vendor Risk Management

External auditors are significantly increasing their scrutiny of SOC 1 reports, demanding full-year coverage, formal evaluations of Complementary User Entity Controls (CUECs), and verification of Complementary Subservice Organization Controls (CSOCs). This shift necessitates a proactive and comprehensive approach to vendor risk management for internal audit and assurance professionals to maintain SOX compliance and avoid potential deficiencies.

News & Blogs · Global Read more

normanmarks.wordpress.com · Mar 10, 2026

Norman Marks on Taking the Reins as CRO: A Strategic Approach for Risk Leaders

Norman Marks outlines a strategic, people-centric approach for a new Chief Risk Officer (CRO), emphasizing deep organizational understanding over immediate framework adoption. This perspective is crucial for internal audit and assurance professionals, as it highlights the importance of understanding how risk management integrates with decision-making and business objectives, rather than merely focusing on compliance. It underscores the need for auditors to assess the effectiveness of risk functions in supporting strategic goals and informed decision-making.

News & Blogs · Global Read more

zdnet.com · Curated 4 months ago

The Rise of the AI Auditor: Monitoring Model Behavior for Trust and Responsibility

As AI becomes increasingly pervasive, a new critical role is emerging: the AI auditor. This position, akin to a financial auditor, focuses on monitoring and reporting on the behavior of AI transactions to ensure accuracy, viability, and adherence to ethical and legal standards. AI auditors will play a crucial role in addressing issues like bias, data quality, and model drift, moving beyond basic quality assurance to ensure responsible and trustworthy AI systems.

News & Blogs · North America Read more

datasnipper.com · Curated 4 months ago

Internal Audit Priorities for 2026: Critical Focus Areas for Audit Leaders

This article outlines eight critical focus areas for internal audit leaders in 2026, emphasizing the need for the profession to adapt to rapid technological advancements and evolving regulatory landscapes. Authored by Tom McLeod, a former Chief Audit Executive and Chief Risk Officer, the piece stresses that traditional audit models are no longer sufficient in a world of AI-enabled processes and real-time data. It provides a blueprint for high-performing audit teams to build trust, sharpen decisions, and enhance organizational resilience through intelligent evidence and continuous monitoring.

Tools & Technology · Global Read more

insightcpe.com · Curated 4 months ago

Bridging the Gap: Aligning InfoSec and IT Audit for Measurable Assurance

Information Security and IT Audit teams often operate in silos despite sharing common goals, leading to ineffective cybersecurity outcomes and diluted audit assurance. This article explores the structural disconnect between these functions, highlighting how differing operational realities and success metrics create friction. It advocates for a collaborative approach, emphasizing the need for a shared language and a focus on outcomes to achieve meaningful and measurable cybersecurity assurance.

News & Blogs · Global Read more

gam2026.assurcast.com · Curated 4 months ago

A Pop-Up Badge Generator for the GAM IIA Conference

Headed to the GAM IIA conference? We built a free pop-up app that lets you create a personalized digital conference badge in minutes. Upload your headshot and company logo, add your LinkedIn URL, and generate a shareable badge with a QR code so other attendees can connect with you instantly. No app install needed — just sign up, build your badge, and save it to your phone. The app is live now at gam2026.assurcast.com and will be available through the end of the conference.

Tools & Technology · North America Read more

linkedin.com · Curated 4 months ago

Internal Audit's New Era: Navigating Procurement Risks, AI Fraud, and Evolving Governance

Internal audit is at a critical juncture, facing increased procurement risks, new forms of AI-driven fraud, and the rapid evolution of governance frameworks for Generative AI. These challenges are transforming internal audit from a traditional assurance function into a strategic risk advisor. To adapt, auditors must enhance their oversight of procurement, understand AI's organizational impact, and upskill in data analytics and emerging technologies.

News & Blogs · Global Read more

oceg.org · Curated 4 months ago

AI Governance and Internal Audit: Navigating the Brave New World

As AI adoption rapidly expands across organizations, internal audit teams face the critical challenge of establishing robust AI governance frameworks. This article highlights the importance of understanding AI fundamentals, including Large Language Models (LLMs) and the three main types of organizational AI use, to effectively manage associated risks. It proposes a seven-step framework for building responsible AI governance, emphasizing cross-functional collaboration and continuous learning to balance innovation with risk mitigation.

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internalaudit360.com · Mar 5, 2026 · Curated 4 months ago

Beyond the Checklist: How Malcolm Gladwell's Storytelling Principles Can Transform Internal Audit Reports

This article explores how internal auditors can enhance the impact of their reports by adopting communication strategies from author Malcolm Gladwell. It emphasizes moving beyond mere factual reporting to engage stakeholders through curiosity, overarching narratives, and compelling storytelling, ultimately driving more effective action and elevating the perceived value of internal audit.

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internalaudit360.com · Mar 5, 2026 · Curated 4 months ago

Auditing the Invisible: Assessing Culture, Tone, and Change Readiness

Internal auditors must evolve beyond traditional financial and compliance checks to effectively assess organizational culture, tone, and change readiness. This shift is crucial for identifying underlying behavioral risks that can lead to financial and reputational damage, especially in an era of rapid technological advancement like AI adoption. By understanding the 'soft side' of an organization, internal audit can provide more holistic assurance and strategic insights, transforming from a 'corporate police' function to a trusted advisor.

News & Blogs · Global Read more