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

May 2026

linkedin.com ·
Using AI to Calibrate Audit Report Tone for Enhanced Actionability

This article explores how artificial intelligence can help auditors refine the tone of their audit findings to ensure they are impactful and drive action without alienating stakeholders. By leveraging AI, auditors can produce findings that are appropriately assertive, balanced, or diplomatic, leading to fewer rewrites and better reception during exit meetings. The author provides a step-by-step guide on using AI to achieve this, emphasizing the importance of matching tone to severity and audience.

News & Blogs · Global Read more
normanmarks.wordpress.com ·
GIAS Standards May Lead Internal Audit Astray, Prioritizing Entity-Level Risks Over Enterprise Objectives

This article argues that the Global Internal Audit Standards (GIAS) may inadvertently steer internal audit functions toward auditing entity-level risks rather than critical enterprise-wide objectives. The author contends that while Standard 9.4 correctly emphasizes aligning audit plans with organizational objectives, Standard 13.2's focus on activity-level risk assessments can lead to audits that miss the most significant threats to the organization's survival and success. Internal audit professionals should consider this perspective to ensure their audit plans are truly enterprise risk-based and provide maximum value to the board and senior management.

News & Blogs · Global Read more
accountingtimes.com.au ·
KPMG Identifies Key Risk Areas for Internal Audit in 2027 Amidst Evolving Global Landscape

KPMG has released a report outlining critical risk areas for internal audit functions to focus on in 2027, emphasizing the need for a more dynamic and forward-looking approach. The firm highlights geopolitical disruption, mandatory ESG and climate disclosures, rapid technological advancements like AI, and sophisticated cyber threats as key challenges. Internal auditors are urged to move beyond retrospective assessments to anticipate emerging risks and adapt their strategies accordingly.

News & Blogs · Oceania Read more
linkedin.com ·
The Perils of "Insight Theatre": Why Process is the Evidentiary Floor of Assurance

Internal audit is shifting from "Control Theatre" to "Decision Support," but this risks creating "Insight Theatre" where impact is prioritized over rigorous evidentiary processes. The article warns against Goodhart's Law, where focusing on impact as a target can degrade the quality of audit methodology. It emphasizes that assurance provides verified certainty based on methodology, not just unverified opinions, and advocates for methodological efficiency through technology rather than abandoning procedural rigor.

News & Blogs · Global Read more
anthropic.com ·
KPMG Forms Global Alliance with Anthropic to Integrate Claude AI Across its Business and Client Services

KPMG has announced a strategic global alliance with Anthropic, integrating the Claude AI across its core business operations and for its workforce of over 276,000 employees. This partnership will embed Claude into KPMG's Digital Gateway platform, enhancing services for tax and legal clients, and positioning KPMG as a preferred partner for private equity firms seeking to deploy AI solutions within their portfolio companies. The collaboration emphasizes responsible AI deployment, focusing on accuracy, security, and governance.

News & Blogs · Global Read more
normanmarks.wordpress.com ·
Gartner Survey Highlights Emerging Risks: AI, Geopolitics, and Data Integrity Top Concerns for ERM Leaders

A recent Gartner survey reveals a shift in top emerging risks, with AI-related concerns, information integrity, and geopolitical instability now at the forefront. Internal audit and assurance professionals should take note of these evolving threats, particularly the implications of AI on data quality, decision-making, and workforce preparedness, as they directly impact organizational resilience and strategic objectives.

News & Blogs · Global Read more
insightcpe.com ·
Beyond Compliance: Advanced IT Auditing for True Business Resilience and Disaster Recovery

This article emphasizes that effective business resilience and disaster recovery auditing goes beyond mere documentation and compliance. Internal auditors must assess whether systems, processes, and people can genuinely restore critical services under adverse conditions, focusing on operational capability rather than just the existence of plans. This shift in perspective is crucial for ensuring an organization's ability to withstand and recover from real-world disruptions.

News & Blogs · Global Read more
normanmarks.wordpress.com ·
Navigating Layoff Risks: A Critical Role for Internal Audit and Risk Management

Mass layoffs, while often seen as a cost-cutting measure, introduce significant and often overlooked risks to an organization's operations, security, and long-term viability. This article highlights the critical need for internal audit and risk management professionals to proactively engage with leadership to ensure a risk-based approach to workforce reductions, rather than reactive damage control after decisions have been made.

News & Blogs · Global Read more
internalaudit360.com · · Curated 2 months ago
Information Integrity Risk Tops Emerging Concerns for Risk Leaders Amid AI Proliferation

A recent Gartner survey reveals that information integrity risk, driven by the rapid adoption of AI-enabled decision-making and unclear AI transparency standards, has become the leading emerging risk for organizations. This shift highlights the critical need for internal audit and assurance professionals to assess and mitigate risks related to data veracity, AI governance, and the potential for misinformation, alongside addressing new concerns around AI workforce preparedness and persistent geopolitical uncertainties.

News & Blogs · Global Read more
internalaudit360.com · · Curated 2 months ago
Breaking the Cycle: Why Audit Findings Persist and How Internal Audit Can Drive Lasting Change

Recurring audit findings are a persistent challenge for internal audit functions, often stemming from deeper systemic issues rather than isolated control failures. This article delves into the root causes—accountability gaps, cultural resistance, and flawed control design—and offers strategies for internal auditors to move beyond simply documenting symptoms to driving sustainable remediation and enhancing organizational governance. Understanding these underlying problems is crucial for internal audit to deliver greater value and impact.

News & Blogs · Global Read more
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