May 2026

Blog · Curated 2 months ago

The Urgent Need for Dynamic AI Assurance: A Call to Internal Audit

Tom McLeod's LinkedIn post, framed as a hypothetical job offer from Google DeepMind, highlights the critical and evolving challenge of assuring dynamic AI systems. He argues that traditional, static audit approaches are insufficient for AI that constantly adapts and changes, emphasizing the urgent need for a new, independent assurance function. The post challenges internal audit professionals to prepare for this emerging role, focusing on real-time verification and monitoring of AI safeguards.

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Blog · Curated 2 months ago

The Evolving Role of the Chief Audit Executive in the AI Era

The traditional role of the Chief Audit Executive (CAE) is undergoing a fundamental transformation, driven by the increasing integration of AI and automation in audit processes. This shift means CAEs will move from managing human auditors to orchestrating a complex system of humans, AI agents, and data, demanding new skills and a redefined operating model for internal audit.

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March 2026

linkedin.com · Curated 4 months ago

T.R.U.S.T.: An Internal Audit Framework for the AI Era

Tom McLeod introduces the T.R.U.S.T. framework, a critical guide for internal auditors navigating the complexities of Artificial Intelligence. This framework emphasizes that in the AI era, trust is not merely a concept but a measurable outcome built on evidence and robust controls. It outlines five key pillars—Traceability, Responsibility, Understandability, Safeguards, and Testing—essential for ensuring the reliability and integrity of AI systems.

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linkedin.com · Curated 5 months ago

Navigating Disruption: A Modern CAE's Playbook for Unprecedented Times

In an era of rapid change, Chief Audit Executives (CAEs) must move beyond traditional audit plans and embrace innovation to deliver true value. This article emphasizes the need for internal audit to adapt quickly, prioritize human-centric leadership, and align strategically with organizational goals to remain relevant amidst constant disruption. It calls for CAEs to think like CEOs, foster strong relationships with both the board and management, and leverage their professional networks for collective wisdom.

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linkedin.com · Curated 5 months ago

COSO vs. NIST AI RMF: Understanding the Differences for AI Governance and Audit

This post distinctions between the NIST AI Risk Management and the COSO GenAI frameworks, two prominent tools for AI governance. While NIST offers a flexible, non-prescriptive approach for AI developers to manage risk, COSO GenAI provides a prescriptive, audit-ready framework for controlling AI risks, aligning with existing internal control principles. The author suggests that most organizations will ultimately need to leverage both frameworks for comprehensive AI governance and assurance.

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February 2026

linkedin.com · Curated 5 months ago

Agentic AI and the Future of Internal Audit: Orchestrating Hybrid Intelligence

Alan M. Maran introduces a three-part series on Agentic AI, highlighting its potential to revolutionize internal audit beyond basic LLM assistance. He envisions a hybrid workforce where autonomous AI agents handle routine tasks, allowing human auditors to focus on complex risks and strategic judgment. This shift necessitates a new focus on designing, supervising, and governing these intelligent systems responsibly.

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linkedin.com · Curated 5 months ago

Audit vs. Forensic Investigation: Understanding the Critical Differences

This article clarifies the fundamental distinctions between a traditional financial statement audit and a forensic investigation, two often-misunderstood disciplines within accounting. While both require technical skill and professional skepticism, their objectives, scope, and evidentiary standards diverge significantly. The author emphasizes that audits provide reasonable assurance on financial statements, whereas forensic investigations aim to uncover truth and gather admissible evidence for legal proceedings, highlighting that auditors are not guarantors of fraud detection.

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linkedin.com · Curated 5 months ago

First Reflections on Internal Audit: Surprises and Challenges After Three Months

A professional transitioning from Compliance to Internal Audit shares initial observations on the function's current state. The author highlights the need for more vibrant community engagement, a shift from exhaustive to relevant auditing, and a focus on forward-looking, value-driven reporting. The article also touches on the importance of client-centric processes and balancing assurance with advisory roles.

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linkedin.com · Curated 5 months ago

AI-Enabled Fraud is Here, and Internal Audit Isn't Ready

Artificial intelligence is rapidly transforming the landscape of fraud, making it faster, cheaper, and more scalable. A recent study by The Institute of Internal Auditors and AuditBoard reveals that while 85% of internal audit leaders recognize AI-enabled fraud as a significant risk, less than 40% feel prepared to detect it. This critical gap highlights an urgent need for internal audit functions to evolve their capabilities and strategies to combat modern fraud techniques.

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podcasts.apple.com · Curated Feb 3, 2026

Preparing Audit Teams for Swarm Auditing

The episode discusses how AI is transforming internal auditing through “swarm auditing,” where multiple AI agents collaborate with human auditors to enable continuous, adaptive oversight. It highlights the profession’s shift toward real-time, data-driven practices while maintaining objectivity, trust, and openness to responsible experimentation with new technologies.

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