Insights
How Large Language Models Work: A Guide for Internal Auditors
Tokens, context, and probabilistic generation explain both the value and limits of LLMs. Here is what internal auditors need to understand.
The AI Inventory Every Organization Needs
A useful AI inventory links use cases, owners, risk, lifecycle status, and evidence, then tests completeness beyond management surveys.
The IIA AI Auditing Framework Explained
A practical guide to using The IIA’s framework to assess AI governance, management, and Internal Audit responsibilities.
Human Oversight Is More Than Human Approval
Human oversight works only when reviewers have competence, challenge capacity, intervention authority, and evidence of the decision.
EU AI Act: What Auditors Need
A practical audit guide to the EU AI Act: classification, roles, evidence, and the regulatory timeline in force as of September 2026.
How Internal Auditors Can Audit AI Governance
A practical guide to auditing AI governance, from ownership and inventory to lifecycle controls, human oversight, monitoring, and evidence.