Assurcast – Iia-standards

For internal audit and assurance professionals. Curated, not algorithmic.

Yesterday

domorewithinternalaudit.com · Curated yesterday

Unlock Your Career: Exploring the Dynamic World of Internal Auditing

This article, hosted on DoMoreWithInternalAudit.com, serves as a comprehensive guide to the internal audit profession, highlighting its diverse career opportunities, benefits, and impact across various industries. It aims to attract new talent by showcasing internal auditing as a strategic, influential, and stable career path with significant growth potential. The platform provides resources and insights for students and professionals interested in pursuing a career in internal audit.

IIA & Standards · Global Read more

This week

linkedin.com · Curated 3 days ago

Effective Controls Don't Guarantee Efficient Processes: Why Internal Audit Must Address the Gap

This article argues that internal audit often overlooks process efficiency, focusing solely on control effectiveness. It highlights that while control systems may be deemed effective, the underlying processes can still be highly inefficient and costly. The author proposes that internal audit must expand its scope to include the efficiency of control systems, offering a 'third way' to bridge the gap between control quality and operational results.

IIA & Standards · Global Read more

news.bloomberglaw.com · Curated 4 days ago

PCAOB Urged to Establish Clear AI Auditing Standards Amidst Rapid Technological Advancements

The Public Company Accounting Oversight Board (PCAOB) must urgently develop comprehensive standards for the use of Artificial Intelligence (AI) in auditing, according to a recent Bloomberg Law article. The author argues that current auditing standards are insufficient for the complexities introduced by AI, leading to potential audit failures and inconsistencies across firms. The PCAOB's proactive guidance is crucial to navigate the opportunities and risks presented by AI, ensuring audit quality and maintaining public trust.

IIA & Standards · North America Read more

July 2026

linkedin.com · Curated 1 week ago

The Three Lines Model's Blind Spot: Unchallenged Strategic Decisions

This article argues that the IIA's Three Lines Model, while effective for assuring controls, fails to address the critical area of strategic decision-making, which accounts for a significant portion of corporate crises. It highlights that none of the three lines are structurally equipped to provide continuous, independent, and adversarial challenge to strategic choices, leaving organizations vulnerable to major risks. The author calls for a re-evaluation of where this crucial challenge function should reside within governance structures.

IIA & Standards · Global Read more

youtube.com · Jul 29, 2026

From Pilot to Practice: Scaling GenAI in Internal Audit Today

This episode of 'All Things Internal Audit' moves beyond theoretical discussions to explore how internal audit functions are currently implementing and scaling Generative AI (GenAI). It offers practical insights into identifying high-impact use cases, overcoming common implementation hurdles, and strategically integrating GenAI to enhance efficiency and audit capabilities, providing a roadmap for audit leaders navigating this transformative technology.