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Insights on audit automation, SOX compliance, and the future of internal audit.

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AI & Audit

Why Deterministic AI Matters for SOX Testing

Generic AI tools can give different answers to the same evidence depending on how you ask. For audit testing, that's disqualifying. Here's what "deterministic" actually means and why it's the right bar for audit AI.

September 3, 20266 min read
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Latest Articles

A shield icon surrounded by the four ITGC domains: Access Control, Change Management, IT Operations, and System Logs
ITGC

Understanding ITGC Testing: A Complete Guide

IT General Controls underpin the reliability of nearly every automated financial control in scope for SOX. Here's what ITGCs cover, why they matter, and where testing most often goes wrong.

August 12, 20268 min read
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SOX

SOX Change Management: Common Pitfalls and How to Avoid Them

Change management is one of the most frequently tested, and most frequently deficient, ITGC areas. Here are the pitfalls that show up again and again, and what actually fixes them.

August 20, 20266 min read

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