New COSO guidance explains how organizations can apply the Internal Control–Integrated Framework to generative AI systems and strengthen governance across the AI lifecycle.

Internal audit helps financial firms manage uncertainty.

Changing demands drive move to become advisors.

Topical Requirements aid public sector audits.

Unseen vendors increase risk for financial firms.

Public sector procurement is transformed by AI.

Agile auditing strengthens government risk responsiveness.

Quality reviews crucial for AI-assisted audits.

Retailers adapt strategies to retain customers.

AI advances outpace governance, demanding stronger oversight.

Boards struggle to define and oversee AI.

AI influencers blur authenticity, trust, and governance boundaries.