Insights
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.
Independence and Objectivity
Independence protects the function; objectivity protects judgment. Both require boundaries, safeguards, and transparency—not isolation.
First-, Second-, and Third-Party Audits
Internal, supplier, and certification audits may use similar methods, but the audit client, expected independence, and resulting decision all change.
ISO/IEC 23894 Explained: Managing AI-Specific Risk
ISO/IEC 23894 strengthens enterprise risk management by addressing AI-specific risk identification, treatment, monitoring, and change.