October 2025

normanmarks.wordpress.com · Curated Oct 13, 2025

The CAE as the SuperAuditor

The article highlights the critical role of the Chief Audit Executive (CAE) as a “SuperAuditor,” emphasizing that much of their impact comes from confidential discussions and providing assurance, advice, and insights directly to management and the board, rather than through formal reports. Real-world examples from the author’s experience demonstrate how the CAE’s involvement in top enterprise risks has led to significant organizational changes and improvements without compromising independence or objectivity.

News & Blogs · Global Read more

isaca.org · Curated Oct 12, 2025

CISA, CISM and CISSP: Why They’re More Complementary Than Competing

Chidambaram Narayanan explains that CISA, CISSP, and CISM certifications serve distinct but complementary roles in information security—CISA assures trust through audit and control, CISSP focuses on technical security, and CISM centers on security management. It concludes that combining these certifications, and potentially adding AI-focused credentials like AAISM or AAIA, provides professionals with a complete, future-ready skill set for securing, managing, and assuring technology environments.

News & Blogs · Global Read more

theguardian.com · Curated Oct 11, 2025

Deloitte to pay money back to Albanese government after using AI in $440,000 report

Deloitte agreed to partially refund the Australian government after its $440,000 report for the Department of Employment and Workplace Relations was found to contain numerous errors—such as fabricated references and misattributed quotes—because generative AI was used during its drafting. Despite the flaws, the government issued a corrected version fixing the mistakes, and stated that the report’s core findings and recommendations remained unchanged.

Tools & Technology · Global Read more

normanmarks.wordpress.com · Curated Oct 8, 2025

What is risk-based auditing?

The article "What is risk-based auditing?" by Norman Marks emphasizes the importance of focusing internal audit efforts on the most significant risks that could impact an organization's success and objectives, rather than auditing activities or controls indiscriminately. It advocates for aligning internal audits with enterprise risks that matter to senior leadership, enabling efficient, agile, and value-driven auditing that supports organizational success and risk management.

News & Blogs · Global Read more

cpapracticeadvisor.com · Curated Oct 8, 2025

Trustworthy Sustainability Data is Vital, Says ACCA and Internal Audit Foundation

ACCA and The Institute of Internal Auditors emphasize that trustworthy sustainability data is crucial for business success and global progress, urging that internal control principles be robustly applied to this data. Their report calls on accountancy, finance, and internal audit professionals to embed sustainability into core business objectives and ensure proper data ownership and internal control skillsets throughout organizations.

News & Blogs · Global Read more

wolterskluwer.com · Curated Oct 8, 2025

Specialize or generalize: The future of internal auditing

Scott Madenburg CIA, CISA, CRMA examines the ongoing debate within internal audit functions regarding the ideal mix of specialists and generalists, emphasizing that a balanced team is crucial for managing increasingly complex risks, regulations, and technologies. Drawing on industry guidance and practical examples, it concludes that effective risk management and organizational performance require both deep subject expertise and broad risk coverage within internal audit teams.

News & Blogs · Global Read more

iia.mydigitalpublication.com · Curated Oct 8, 2025

Internal Auditor Magazine

Find the current and past digital issues of the IIA's Internal Auditor magazine.

IIA & Standards · Global Read more

internalauditor.theiia.org · Curated Oct 8, 2025

Innovating to Stay Relevant by Cindy Tu

As automation rises, soft skills matter more," writes Xin (Cindy) Tu /CPA/CISA/CISSP/CDMC/AWS-CSA. Ahead of her technology presentation at the Financial Services Exchange conference, she offers tips for leading an audit function through an era of disruption.

News & Blogs · Global Read more

coauditor.com · Curated Oct 7, 2025

Preparing to Audit AI-Enabled Business Environments

This article by the CoAuditor team explains that as AI becomes integral to business operations, internal auditors must ensure its governance is transparent, accountable, and compliant with evolving regulations. It highlights how combining the ISO/IEC 42001 standard, the EU AI Act, and the IIA AI Auditing Framework equips auditors with clear criteria, legal obligations, and practical methods to effectively audit AI-enabled environments.

News & Blogs · Global Read more

audittoolbox.com · Curated Oct 7, 2025

AUDIT TOOLBOX

Feedback request: on a suite of opensource, free, private tools for internal auditors (AuditToolbox.com).
I will be posting some demo videos, but each of the tools has some demo data already available.
Additionally I will post some prompts to help your chosen AI prepare your data for these tools.
Please let me know your thoughts on how we can improve these tools.
Thank you in advance!

Tools & Technology · Global Read more