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This paper summarizes the points at issue regarding auditing of AI services and systems, and presents a perspective for aiming at AI auditing that contributes to AI governance. Advancing AI

ACCA believes it is vital for finance professionals to understand. ACCA - AI (Artificial Intelligence) in the Finance Profession Discover why the ACCA believes it is vital for finance

All Things Internal Audit

In this episode, hear from industry thought leaders about governance and ethical considerations of artificial intelligence usage in the internal audit profession. All Things Internal Audit Tech:

Tools

Deploy ChatGPT on a private document base with complete security and confidentiality. Practical DIY: ChatGPT IIA-France outlines an approach to using ChatGPT on a private document without

Tools

Use cases, sample prompts, and key considerations. Artificial Intelligence 101 Series: ChatGPT for Internal Auditors This guide provides use cases, sample prompts, and key considerations when

Foundation

​This report looks at how disruptive innovation may change organizations. Future Ready: Upskilling Today for the Profession of Tomorrow ​Includes insights from the World Economic Forum Future of

Sponsored

Examination of COVID-19's impact on internal auditors' work-life balance. Audit Life Balance, Survey: Too much time spent on inefficient systems ​An online survey by Diligent finds internal

Global Perspectives and Insights

Prepare for the tsunami of data that will be created by 5G technology. 5G and the 4th Industrial Revolution Part I ​​Internal auditors should prepare themselves and their organizations for the

Global Perspectives and Insights

Help organizations understand and harness the power of disruption. Internal Audit in the Age of Disruption ​Internal audit must take steps to become a key asset in helping organizations

Articles

​Audit fieldwork takes flight with drones. The Big Idea: Remote-operated Drones Are Enabling Internal Audit Fieldwork to Soar to New Heights ​Drone technology is allowing auditors to perform

Articles

Government auditors in turbulent times. The Greater Good Internal auditors working in government meet the challenges of inflation, changes in technology.  Technology changes and economic

Articles

​How CISOs view information security frameworks. Tech: The Structure of Security A CISO and a CIA talk information security frameworks. A CISO and a CIA talk information security frameworks

Online Exclusives

How will auditors leverage ChatGPT's capabilities? Everyone’s Talking About ChatGPT The new language technology is a big leap forward, but how will internal auditors leverage its capabilities

Articles

Master fundamental techniques for data analytics insights. The New Basics of Data Analytics Mastering some fundamental techniques can enable auditors to leverage advanced data analysis tools for

Articles

Cyber risk asymmetry creates blind spots. Hidden Depths The asymmetry of cyber risk makes it difficult to detect what’s lurking below the surface. The asymmetry of cyber risk makes it difficult

Articles

Integrating robots and AI into organizations. The Big Idea: Human-Robot Collaboration Robots are helping in perilous places, so why don’t they inspire human collaboration? Robots are helping in

Auditors must be vigilant against evolving cyber threats. Editor's Note: Passing the Test AI is on a collision course with one of the top risks organizations face — cybersecurity. With AI

Articles

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

Articles

Stress testing is becoming more complex. Risk: Testing Risk Resilience Internal audit can learn lessons from the banking industry as organizations incorporate stress testing. As stress testing

​AI and data analytics present useful opportunities. Data-enabled Internal Auditing Many internal audit departments have yet to adopt the opportunities that AI and data analytics offer. Many

Articles

Global survey highlights rising levels of tech risk. Update: Technology Risk Levels Rising Latest news on tech risks, AI ethics, and the DOJ's focus on corporate crimes. CAEs and IT auditors

Articles

Banks face EU AI Act compliance challenge. Online Exclusive: Europe to Regulate AI Financial services firms and their auditors should pay attention to the EU AI Act. Financial services firms and

Articles

Adjusting to a digitally transformed workforce. Stepping Into the Future Adapting audit careers to digital workforce transformations brings new perspectives and opportunities. Working within a

Articles

Incorporating innovation into Agile auditing. Flexibility in Action Eli Lilly's audit team experiments with Agile audits to enhance flexibility and value. An internal audit function infuses

Articles

Read about AI and health-care cybersecurity risk. Update: The DOJ Weighs in on AI Prosecutors will consider AI risk and AI governance in corporate fraud investigations. Prosecutors will consider