IIA HK Connection – June 2026 Issue
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Knowledge & Resources | ||
Generative AI is rapidly reshaping internal audit, and this research report illustrates how auditors can harness GenAI to enhance planning, fieldwork, reporting, and governance while navigating its risks, limitations, and the urgent need for stronger organisational oversight. IIA Global/ Wolters Kluwer – Solving the riddle: Harnessing Generative AI for internal audit activities |
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![]() | Boards are confronting a surge of AI‑driven risks, and this issue outlines how rapid adoption is widening governance gaps, intensifying oversight expectations, and elevating the role of internal audit in guiding responsible use, strengthening controls, and safeguarding organisational accountability as AI becomes embedded in strategic decision‑making. IIA Tone at the Top Issue 129 – AI in the Boardroom | |
Asia Pacific organisations are facing an increasingly volatile risk landscape, with cybersecurity, business resilience, human capital pressures, digital disruption, and rising geopolitical uncertainty reshaping priorities across the region, and the report provides benchmarking insights to help internal audit recalibrate focus, address widening risk‑priority gaps, and guide boards through fast‑shifting regional dynamics. IIA Risk in Focus Report – 2026 Asia Pacific Risk in Focus Report | ![]() | |
![]() | AI‑enabled fraud is accelerating in scale and sophistication, and the report highlights how emerging attack vectors, deepfake‑driven social engineering, automated financial manipulation, and rapidly evolving threat actors are reshaping organisational exposure while underscoring the urgent need for internal audit to strengthen fraud risk assessment, enhance controls, and guide boards through a new era of technology‑amplified deception. IA Audit Board – Internal Audit and AI enabled Fraud | |
Effective change management is essential to safeguarding system integrity, and the guidance outlines how organisations should govern, approve, test, and monitor technology changes while enabling internal audit to assess control design, identify weaknesses in change processes, and strengthen assurance over increasingly complex and fast‑moving IT environments. IIA Global Technology Audit Guide (GTAG) – IT Change Management, 4th Edition |
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