As automation and Artificial Intelligence become more common and as new worries about the impact of covid adaptation arise, including employees working remotely, so too does the need for Internal Audit including:

• Risk of management override if there is potential for fraud
• Segregation of duties
• Over reliance on detective vs. preventive controls
• Entity level vs. operational level internal controls
• Trust but verify employee activity

• What are the key risk considerations to take into account in large system implementations?
• How should internal controls be integrated into the overall project?
• What is the role of internal audit in large system implementations?
• How should other considerations, such as privacy, policy compliance and audit readiness be addressed?

• How can AI strengthen internal controls?
• How can AI be used to combat the rise of phishing scams?
• How AI is/will be used in practice
• The use of AI in managing internal controls tasks such as the separation of roles and internal verification
• AI’s role in managing large, unstructured data for internal controls

• What are the keystones of effective cyber security measures?
• What should you focus on if you have limited resources?
• Establishing an effective framework to detect threats before they cause damage
• What are some cyber security threats you should be prepared for?
• How do you build up from an already established framework?

• Can behavioral analytics be applied as a form of internal controls?
• Seeing the patterns in behavior that could signal weaknesses in information privacy
• What kinds of behavior signal increased likeliness of fraud?
• What are the signs of a compromised employee?
• Looking at the human aspect of internal breaches

• A look into the background and processes for implementing internal controls for The Ottawa Hospital
• Wins and challenges
• Experiences with SOX vs. ICFR