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AI Agent instead of 4-eyes Principle
Traditionally, the 4‑eyes model assumes that every transaction requires human validation: First line (maker) → First line (checker) With AI, the model evolves: First line (maker) → AI review (100%) → Human focus on exceptions It is a shift from…
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Critical Thinking: The Most Important Skill for Internal Auditors in the GenAI Era
Generative AI is transforming internal audit. Tools can now summarize policies, draft reports, analyze data, and even suggest audit findings within minutes. But while AI increases speed, it does not replace judgment. That is why critical thinking is becoming the…
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The Value Challenge: Why “Value-Added” Internal Audit Is Essential and So Hard
Internal audit (IA) is no longer only a compliance or post-mortem function. Modern standards and practice guidance position IA as a partner that helps organizations create, protect and sustain value — by providing independent assurance, timely insight, and practical advice…
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From Compliance Commanders to Lean Risk‑Advisors: The Transformation of Internal Audit
The Internal Audit function is undergoing a major evolution. Historically anchored in heavy document‑based assurance, particularly around SOX, regulatory checklists, and compliance reporting. Auditors are now pivoting toward lean, risk‑targeted teams focused on operational effectiveness and strategic value This shift…
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Integrating Basic ITGC Controls into Regular Audit Engagements: A Strategic Move for Value Creation
Information Technology General Controls (ITGC) are no longer a niche concern reserved for dedicated IT audits. Instead, they form the backbone of many operational and financial processes, and their effective functioning is critical to the integrity of business data, decision-making,…
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The Importance of Internal Audit in Building Competitive Advantage
In today’s business world, companies face numerous challenges—from regulatory changes to market uncertainties and technological disruption. To thrive, organizations need strong internal processes that support sound decision-making and effective risk management. According to the Institute of Internal Auditors (IIA), internal…
Latest Posts
- AI Agent instead of 4-eyes Principle
- Critical Thinking: The Most Important Skill for Internal Auditors in the GenAI Era
- The Value Challenge: Why “Value-Added” Internal Audit Is Essential and So Hard
- From Compliance Commanders to Lean Risk‑Advisors: The Transformation of Internal Audit
- Integrating Basic ITGC Controls into Regular Audit Engagements: A Strategic Move for Value Creation
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