07 · Practice area
AI & technology
AI governance, generative AI controls, data analytics and cybersecurity for auditors.
2026 Anti-Fraud Technology Benchmarking Report
Survey data showing how organizations use AI and other technology against fraud, and how criminals now use deepfakes and GenAI, so you can benchmark your own anti-fraud program.
Guide · Committee of Sponsoring Organizations of the Treadway Commission (COSO)Achieving Effective Internal Control Over Generative AI (GenAI)
COSO shows how to apply its Internal Control framework to generative AI, with control expectations and metrics auditors can test.
Standard · The Institute of Internal Auditors (IIA)Cybersecurity Topical Requirement
Since 5 February 2026, every IIA-conforming audit of cybersecurity must cover a mandatory minimum baseline of governance, risk management and controls.
Guide · The Institute of Internal Auditors (IIA)Data Analytics for Internal Auditors — Global Practice Guides and Maturity Model
The IIA's newest guidance on audit analytics — what it is, the skills needed and a maturity model — replacing the 2011 data analysis GTAG (members-only).
Regulation · European Union (EUR-Lex)Digital Operational Resilience Act (DORA) — Regulation (EU) 2022/2554
The EU law that sets one set of ICT risk, incident reporting, resilience testing and IT third-party rules for banks, insurers and other financial firms.
Guide · European Commission (AI Office)EU AI Act Service Desk and Single Information Platform
The Commission's official hub for the AI Act, with a compliance checker, the full text, the updated timeline and a help desk — the quickest way to scope AI Act obligations.
Regulation · European Union (EUR-Lex)EU Artificial Intelligence Act — Regulation (EU) 2024/1689
The EU's risk-based law on AI — banned uses, strict rules for high-risk AI, and transparency duties, applying in phases from 2025.
Framework · U.S. National Institute of Standards and Technology (NIST)NIST AI Risk Management Framework (AI RMF 1.0)
A free, voluntary framework to govern, map, measure and manage AI risks — widely used as a practical AI control baseline.
Framework · National Institute of Standards and Technology (NIST)NIST Cybersecurity Framework (CSF) 2.0
The most widely used free cybersecurity framework, now with a Govern function — the common reference for auditing cyber risk under the IIA Cybersecurity Topical Requirement.
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