The World Economic Forum report Technology Convergence The New Logic for Competitive Advantage by Mattia Damati and Connie Kuang argues that the next wave of value creation will come not from isolated technologies, but from the orchestration of multiple mature and emerging capabilities into one coordinated system. For internal audit and corporate governance, this is […]

The article The Impact of Internal Auditors’ Data Analytics Use on the Reliability and Timeliness of Financial Reporting by Giuseppe D’Onza and Romina Rakipi examines a timely question for audit leaders and governance professionals: does greater use of data analytics in internal audit actually improve the quality and speed of financial reporting? The answer from […]

The paper Generative Artificial Intelligence in the Big 4 Auditor Adoption and Its Implications for Audit Quality by Yueqi Li and Sanjay Goel shows that GenAI is already changing how large audit firms work, but its effect on audit quality is mixed rather than purely positive. For internal audit leaders, audit committees, CFOs, and corporate […]