This week

elementalaimatters.substack.com · Aug 3, 2026

The AI 'Slop' Problem: Protecting Brand Voice in an Efficiency-Driven World

This article highlights the critical risk of AI-generated content eroding a company's unique brand voice, leading to generic and indistinguishable communications. Internal audit and assurance professionals should consider this a significant reputational and competitive risk, requiring robust governance frameworks and human oversight to preserve institutional knowledge and distinctiveness amidst AI adoption.

News & Blogs · Global Read more

normanmarks.wordpress.com · Aug 3, 2026

Beyond Quantification: Norman Marks on Common Sense in Risk Management

Norman Marks challenges the conventional wisdom of exhaustive risk quantification, arguing that for many situations, a common-sense approach informed by reliable information is more effective. This perspective is crucial for internal auditors who often grapple with the practicalities of risk assessment and the value derived from overly complex methodologies.

News & Blogs · Global Read more

richardchambers.com · Aug 3, 2026

FIFA's $20B Enterprise Failure: A Masterclass in Governance Missteps and Reputational Risk

This article dissects FIFA's recent, swiftly abandoned $20 billion private investment proposal, highlighting critical governance failures and the severe reputational damage incurred. For internal audit and assurance professionals, it serves as a potent case study on the indispensable role of stakeholder consultation, board courage, and transparent decision-making, especially in organizations with highly engaged public trust and passionate stakeholders.

News & Blogs · Global Read more

drrainerlenz.wordpress.com · Jul 31, 2026 · Curated 5 days ago

Relational Intelligence: The Enduring Human Edge in AI-Driven Internal Audit

As AI advances, internal audit professionals must recognize that their unique value increasingly lies in "Relational Intelligence" (RQ). This human capacity for building trust, fostering collaboration, and navigating complex organizational dynamics will be crucial for internal auditors to remain indispensable, shifting their focus from purely analytical tasks to strategic, relationship-driven assurance.

News & Blogs · Global Read more

zhaomichelle.substack.com · Aug 1, 2026 · Curated 5 days ago

AI System Retirement: The Overlooked Stage Where Risks Linger

Internal audit and assurance professionals often focus on the active lifecycle of AI systems, but this article highlights the critical and often neglected "retirement" phase. It argues that decommissioning an AI system is not a clean event and can introduce a new set of risks, dubbed "AI debris," if not managed with the same rigor as deployment. Understanding these lingering risks is crucial for maintaining a robust control environment and ensuring compliance throughout the entire AI system lifecycle.

News & Blogs · Global Read more

July 2026

radicalcompliance.com · Jul 31, 2026

Compliance Professionals on the Move: Key Appointments and Promotions Across Global Industries

This report details significant career moves within the compliance and ethics landscape, highlighting new hires and promotions at major financial institutions, tech companies, and healthcare organizations. For audit and assurance professionals, these movements underscore the evolving demand for specialized compliance expertise, particularly in areas like sanctions, anti-money laundering, and data privacy, and offer insights into career progression within the field.

News & Blogs · Global Read more

dart.deloitte.com · Curated 1 week ago

SEC Proposes Major Overhaul of Public Company Reporting and Registered Offerings

The SEC has proposed two significant rule changes aimed at streamlining public company reporting and reforming registered offerings. These proposals would reclassify filers, significantly increasing the number of nonaccelerated filers (NAFs) and extending scaled disclosure accommodations, while also expanding access to shelf offerings and modernizing registration processes. The changes are part of a broader initiative to promote capital formation and rationalize disclosure requirements, with a notable impact on auditor attestation for internal control over financial reporting (ICFR).

News & Blogs · Global Read more

bakertilly.com · Curated 1 week ago

SEC's Proposed SOX 404(b) Changes: Impact on Public Company Governance

The SEC has proposed significant changes to SOX 404(b) requirements, potentially expanding non-accelerated filer status for many public companies. This shift would reduce the number of companies subject to external auditor attestation for internal controls over financial reporting, placing greater emphasis on management's 404(a) assessment and overall governance responsibilities. Companies should proactively plan for these changes by optimizing SOX programs and reimagining internal audit's role.

News & Blogs · North America Read more

linkedin.com · Curated 1 week ago

Beyond Policy: What Effective AI Governance Truly Entails for Internal Audit

Many organizations mistake documentation and quarterly meetings for actual AI governance, but true governance requires continuous, actionable oversight. This article highlights that effective AI governance must actively influence decisions, operate continuously, assign clear ownership, and produce auditable evidence, moving beyond mere compliance frameworks to ensure controls are genuinely working.

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ontiveros.me · Jul 30, 2026

One Auditor, Two Tribes: Reimagining Internal Audit Governance in the Age of AI

This article critically examines the long-standing division between the IIA and ISACA, arguing that the traditional two-body model for internal audit governance is increasingly obsolete in an era where audit work has converged, particularly with the rise of AI. It challenges audit professionals to consider whether the current dual-membership, dual-certification system still serves the profession's best interests or if it merely perpetuates inefficiency and a fragmented authority at a time when a unified approach is more critical than ever.

News & Blogs · Global Read more