June 2026

linkedin.com · Curated 2 months 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 2 months 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 2 months 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 2 months 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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gaglanijigar9.substack.com · Jun 3, 2026 · Curated 2 months ago

The Human Element: Why AI Alone Isn't Enough for Robust Auditing

This article emphasizes that while AI excels at processing vast datasets and identifying anomalies, human judgment, professional skepticism, and ethical considerations remain paramount in auditing. It highlights the risk of weakening professional skepticism if auditors over-rely on AI outputs without critical interrogation, especially in fast-evolving environments like the Gulf region. The author advocates for a balanced approach where AI handles volume, and human auditors provide the crucial context, experience, and ethical oversight necessary for sound conclusions.

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richardchambers.com · Jun 1, 2026 · Curated 2 months ago

Boardroom Culture: A Critical Governance Risk Internal Audit Must Acknowledge

Recent events, such as the removal of BP's chairman, highlight that governance risks extend to the boardroom itself. Internal audit and assurance professionals must recognize that a board's culture directly impacts its oversight quality and can pose significant threats to an organization's long-term success and ethical conduct. This article emphasizes the need for boards to critically self-assess their own dynamics and for internal audit to be attuned to signs of deteriorating governance culture.

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richardchambers.com · Jun 1, 2026 · Curated 2 months ago

CEO Conduct: A Critical Enterprise Risk Internal Audit Must Monitor

This article highlights that while CEOs can drive significant value, their conduct and leadership style can also introduce substantial enterprise risks. Internal audit and assurance professionals must recognize that leadership risk is a critical component of overall enterprise risk, requiring vigilant oversight from boards and internal audit functions. The piece outlines key indicators of problematic CEO behavior and provides actionable questions for boards to assess and mitigate these risks effectively.

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profgmedia.com · Curated 2 months ago

The War on Waymo: Autonomous Vehicles Face Mounting Opposition from Labor Unions and Public Sentiment

Autonomous vehicle (AV) companies like Waymo are encountering significant resistance from labor unions, particularly the Teamsters, and a skeptical public, despite AVs' proven safety benefits. This opposition, exemplified by New York City's decision to let Waymo's testing permit expire, highlights a growing conflict between technological advancement and job displacement concerns. The article argues that while technology ultimately prevails, a more effective strategy for labor would be to negotiate for worker protections rather than attempting to block innovation entirely.

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linkedin.com · Curated 2 months ago

AI in Internal Audit: From Productivity Tool to Assurance Discipline

Artificial intelligence is rapidly integrating into internal audit functions, offering significant benefits but also introducing new risks. This article emphasizes that internal audit must carefully adopt AI as a controlled capability while simultaneously providing independent assurance over the enterprise's own AI governance. The core message is that AI should enhance, not replace, human judgment and accountability in auditing.

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May 2026

wolterskluwer.com · Curated 2 months ago

ITGC SOX: Foundations and Key Steps for Compliance

This article from Wolters Kluwer's TeamMate explores the critical role of IT General Controls (ITGCs) in achieving Sarbanes-Oxley (SOX) compliance. It details what ITGCs are, how they differ from IT Application Controls, and outlines essential steps for implementation, risk assessment, and continuous monitoring to ensure the integrity of financial reporting.

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