March 2026

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

Auditing the Invisible: Assessing Culture, Tone, and Change Readiness

Internal auditors must evolve beyond traditional financial and compliance checks to effectively assess organizational culture, tone, and change readiness. This shift is crucial for identifying underlying behavioral risks that can lead to financial and reputational damage, especially in an era of rapid technological advancement like AI adoption. By understanding the 'soft side' of an organization, internal audit can provide more holistic assurance and strategic insights, transforming from a 'corporate police' function to a trusted advisor.

News & Blogs · Global Read more

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

SEC and PCAOB Enforcement Actions Plummet to Multi-Year Lows in 2025 Amid Leadership Transitions and Deregulation

Internal audit and assurance professionals should note the significant decline in enforcement actions by both the SEC and PCAOB in 2025. This trend, attributed to leadership changes and a shift towards deregulation, could impact the regulatory landscape and the level of scrutiny companies face regarding accounting and auditing practices. Understanding this shift is crucial for assessing organizational risk and ensuring robust internal controls remain a priority, even in a less aggressive enforcement environment.

News & Blogs · North America Read more

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

COSO Releases New Guidance on Internal Controls for Generative AI

COSO has issued new guidance, "Achieving Effective Internal Control Over Generative AI (GenAI)," to help organizations manage the risks and opportunities of rapidly evolving GenAI technologies. This publication adapts the COSO Internal Control–Integrated Framework (ICIF) to GenAI, providing practical, audit-ready control practices and implementation artifacts. Internal audit professionals should leverage this guidance to ensure robust internal controls are in place for GenAI adoption, addressing risks from heightened cyber exposure to model drift and opaque reasoning.

News & Blogs · Global Read more

tobyderoche.substack.com · Feb 18, 2026 · Curated 5 months ago

Beyond Compliance: Building Resilient Control Environments for the Age of Disruption

This article challenges internal auditors to shift their focus from merely confirming control existence to evaluating control resilience, especially in dynamic environments like those incorporating AI. It highlights that controls designed solely for compliance often fail under pressure, urging auditors to test for degradation pathways and design for continuity rather than perfection. This perspective is crucial for audit professionals aiming to provide meaningful assurance in an increasingly complex and unpredictable operational landscape.

News & Blogs · Global Read more

tobyderoche.substack.com · Feb 17, 2026 · Curated 5 months ago

Toby DeRoche Announces New Substack for Audit and Assurance Professionals

Toby DeRoche, a recognized expert in audit, risk, and compliance, is launching a new Substack. While details are currently sparse, this platform is expected to offer valuable insights and content for internal audit and assurance professionals, given DeRoche's extensive background and reputation as a bestselling business writer and governance professional.

News & Blogs · Global Read more

tobyderoche.substack.com · Feb 23, 2026 · Curated 5 months ago

The Dystopian Branding Paradox: How Sci-Fi Warnings Become Marketing Assets in the Quantum Race

This article explores the unsettling trend of companies adopting names and symbols from dystopian science fiction, arguing that this normalizes narratives of centralized power and machine dominance. For audit and assurance professionals, this highlights critical risks associated with emerging technologies like quantum computing and AI, particularly concerning data security, cyber warfare, and the erosion of privacy. Understanding these cultural and technological shifts is crucial for assessing future-state risks and ensuring robust governance frameworks.

News & Blogs · Global Read more

tobyderoche.substack.com · Mar 5, 2026 · Curated 5 months ago

Human in the Loop: The Essential Control for AI-Driven Systems

As AI increasingly automates critical functions like software development and security, the concept of "human in the loop" transitions from a mere slogan to a non-negotiable control requirement. Internal auditors must recognize that AI optimizes for correctness based on its training data, not for organizational intent, risk tolerance, or business continuity. This article highlights the critical need for structured human intervention to prevent cascading failures, manage systemic risks, and ensure accountability in AI-driven environments.

News & Blogs · Global Read more

normanmarks.wordpress.com · Mar 6, 2026

Beyond Accuracy: The Imperative for Fair and Balanced Audit Reports

This article emphasizes that audit reports, while accurate, must also be fair and balanced to maintain credibility and trust with management. It highlights how omitting context, such as ongoing remediation efforts or resource constraints, can distort the true picture of risk and undermine the value of internal audit's work. For audit professionals, this underscores the importance of comprehensive reporting that acknowledges both deficiencies and progress, aligning with IIA standards for objective and effective communication.

News & Blogs · Global Read more

trullion.com · Curated 5 months ago

Internal Auditing Best Practices: A Guide for 2026

This article outlines five essential strategies for internal audit functions to evolve from compliance-focused to strategic business partners. It emphasizes risk-based planning, leveraging technology, fostering stakeholder collaboration, clear communication, and continuous team development. By adopting these practices, internal audit can provide real-time insights, anticipate risks, and drive organizational value.

News & Blogs · Global Read more

internalaudit360.com · Feb 6, 2026 · Curated 5 months ago

Data Warehousing: Uncovering Hidden Risks in the Journey to Data-Driven Decisions

The shift to modern data architectures, while promising advanced analytics, introduces significant risks for internal audit. This article highlights how data ingestion, transformation, and integration processes in data warehouses and lakes can lead to quality issues, security gaps, and governance challenges, urging auditors to proactively assess these complexities.

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