...Marc Eulerich; David A. Wood ABSTRACT For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance the efficiency and effectiveness of the IAF. The introduction of OpenAI’s ChatGPT has increased the potential for IAFs to have...

... is key. Exacerbating the situation is that many of these weaknesses are likely to grow as permissioned blockchains propagate. If internal auditors do not preemptively address these IT governance issues, both management and internal audit departments could fail their stakeholders. Data Availability...