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The European Union’s Digital Operational Resilience Act (DORA) affects Internal Audit in insurance companies, as it sets direct and indirect standards for the internal audit function. The deadline for meeting DORA requirements is 17 January 2025, and both financial institutions and service providers across the industry are feeling the pressure.

The Internal Audit Foundation and Wolters Kluwer TeamMate conducted a study to examine the use of generative AI within organizations and internal audit functions. The survey’s findings provide valuable insights into who is using this groundbreaking technology, how it is being used, and if it is governed. While the ultimate solution to the AI riddle remains somewhat clouded, clues are emerging as to how it can be applied to improve internal audit efficiency, productivity, and quality.

This paper aims to set out baseline standards and best practices for internal and external auditors to consider when determining the appropriate scope and extent of testing in the conduct of AML/CFT audits for banks.

Denne modenhetsmodellen for virksomhetsstyring (Modenhetsmodellen) er ment som et verktøy og hjelpemiddel for å kartlegge hvilket nivå man ligger på i styringen av virksomheten, altså modenhet i virksomhetsstyringen.

This Maturity Model for Governance (the Maturity Model) is intended as a governance tool to be used in mapping the level at which the organisation is managed.