March 2026

insightcpe.com · Feb 2, 2026 · Curated 5 months ago

Operational Resilience: A Core Assurance Function for Corporate Internal Auditors

Operational resilience is no longer just an IT or business continuity concern; it's a strategic imperative for corporate boards, regulators, and investors. Internal auditors must shift their focus from mere system recovery to ensuring the organization can maintain critical services and customer value amidst disruptions. This article outlines how internal audit can assess and strengthen operational resilience, leveraging frameworks like NIST CSF to protect revenue, reputation, and regulatory standing.

News & Blogs · Global Read more

insightcpe.com · Jan 26, 2026 · Curated 5 months ago

Cybersecurity's Governance Gap: Why Internal Audit is Key to NIST CSF 2.0 Success

This article highlights that despite significant investment in cybersecurity tools, breaches continue to rise because cybersecurity is often treated as an IT issue rather than a governance problem. It emphasizes that effective cybersecurity requires leadership accountability, structured oversight, and risk-aligned decision-making, as reinforced by the new Governance domain in NIST CSF 2.0. Internal auditors are uniquely positioned to bridge this gap by assessing governance maturity, ensuring board engagement, and integrating cyber risk into enterprise risk management.

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insightcpe.com · Jan 19, 2026 · Curated 5 months ago

Data Loss Prevention: A Practical Guide for Auditors and Organizations

This article demystifies Data Loss Prevention (DLP), emphasizing its critical role in preventing data breaches that often stem from simple control failures rather than sophisticated attacks. It provides a clear overview of DLP types, common risks addressed, and a five-step implementation guide, offering invaluable insights for internal auditors assessing data protection controls and organizations looking to bolster their cybersecurity posture.

News & Blogs · Global Read more

insightcpe.com · Jan 12, 2026 · Curated 5 months ago

Evolving SOC 1 Report Expectations: Navigating Enhanced Scrutiny in Vendor Risk Management

External auditors are significantly increasing their scrutiny of SOC 1 reports, demanding full-year coverage, formal evaluations of Complementary User Entity Controls (CUECs), and verification of Complementary Subservice Organization Controls (CSOCs). This shift necessitates a proactive and comprehensive approach to vendor risk management for internal audit and assurance professionals to maintain SOX compliance and avoid potential deficiencies.

News & Blogs · Global Read more

normanmarks.wordpress.com · Mar 10, 2026

Norman Marks on Taking the Reins as CRO: A Strategic Approach for Risk Leaders

Norman Marks outlines a strategic, people-centric approach for a new Chief Risk Officer (CRO), emphasizing deep organizational understanding over immediate framework adoption. This perspective is crucial for internal audit and assurance professionals, as it highlights the importance of understanding how risk management integrates with decision-making and business objectives, rather than merely focusing on compliance. It underscores the need for auditors to assess the effectiveness of risk functions in supporting strategic goals and informed decision-making.

News & Blogs · Global Read more

zdnet.com · Curated 5 months ago

The Rise of the AI Auditor: Monitoring Model Behavior for Trust and Responsibility

As AI becomes increasingly pervasive, a new critical role is emerging: the AI auditor. This position, akin to a financial auditor, focuses on monitoring and reporting on the behavior of AI transactions to ensure accuracy, viability, and adherence to ethical and legal standards. AI auditors will play a crucial role in addressing issues like bias, data quality, and model drift, moving beyond basic quality assurance to ensure responsible and trustworthy AI systems.

News & Blogs · North America Read more

insightcpe.com · Curated 5 months ago

Bridging the Gap: Aligning InfoSec and IT Audit for Measurable Assurance

Information Security and IT Audit teams often operate in silos despite sharing common goals, leading to ineffective cybersecurity outcomes and diluted audit assurance. This article explores the structural disconnect between these functions, highlighting how differing operational realities and success metrics create friction. It advocates for a collaborative approach, emphasizing the need for a shared language and a focus on outcomes to achieve meaningful and measurable cybersecurity assurance.

News & Blogs · Global Read more

linkedin.com · Curated 5 months ago

Internal Audit's New Era: Navigating Procurement Risks, AI Fraud, and Evolving Governance

Internal audit is at a critical juncture, facing increased procurement risks, new forms of AI-driven fraud, and the rapid evolution of governance frameworks for Generative AI. These challenges are transforming internal audit from a traditional assurance function into a strategic risk advisor. To adapt, auditors must enhance their oversight of procurement, understand AI's organizational impact, and upskill in data analytics and emerging technologies.

News & Blogs · Global Read more

oceg.org · Curated 5 months ago

AI Governance and Internal Audit: Navigating the Brave New World

As AI adoption rapidly expands across organizations, internal audit teams face the critical challenge of establishing robust AI governance frameworks. This article highlights the importance of understanding AI fundamentals, including Large Language Models (LLMs) and the three main types of organizational AI use, to effectively manage associated risks. It proposes a seven-step framework for building responsible AI governance, emphasizing cross-functional collaboration and continuous learning to balance innovation with risk mitigation.

News & Blogs · Global Read more

internalaudit360.com · Mar 5, 2026 · Curated 5 months ago

Beyond the Checklist: How Malcolm Gladwell's Storytelling Principles Can Transform Internal Audit Reports

This article explores how internal auditors can enhance the impact of their reports by adopting communication strategies from author Malcolm Gladwell. It emphasizes moving beyond mere factual reporting to engage stakeholders through curiosity, overarching narratives, and compelling storytelling, ultimately driving more effective action and elevating the perceived value of internal audit.

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