Insights
Auditing AI Without Becoming a Data Scientist
What generalist internal auditors can assess in AI today, and how to recognize when an audit conclusion requires technical specialists.
Shadow AI: The Risk You Cannot See
Shadow AI is not just unauthorized tools. It is the gap between the AI an organization knows about and the AI its people actually use.
Deepfake Fraud: What Internal Auditors Should Test
Deepfakes change impersonation, not the fundamentals of control. Here are the tests Internal Audit should add to critical business processes.
The Purpose of Internal Audit
Internal audit creates value by strengthening decisions, governance, and organizational capability, not by treating testing as its purpose.
Internal Audit vs. External Audit
Internal and external audit use similar techniques but differ in mandate, users, independence, scope, and outcomes. Here is why that matters.
Auditing an AI Management System
How to define scope, criteria, evidence, and a risk-based audit programme for an AI management system under ISO/IEC 42001.