Tag: internal-audit

All the articles with the tag "internal-audit".

• Internal Audit Has to Assure Systems That Change Themselves

  Published:Sep 28, 2026 |  at 02:20 AM

  Internal audit was built to test controls that stay still. AI systems change behaviour when a model is upgraded, a prompt is edited or data drifts, so the third line now needs continuous evidence, a model and prompt change register, and a board report that states residual risk rather than a stale pass.