38. A long-tenured auditor describes the team’s role as ‘che…

38. A long-tenured auditor describes the team’s role as ‘checking that documented controls were followed last quarter.’ However, the CAE wants the team’s role and mandate to reflect the modern foundation of operational auditing. Which shift best describes that foundation?

22. A staff auditor insists that generative AI is so novel t…

22. A staff auditor insists that generative AI is so novel that it requires a brand-new internal control framework, discarding COSO’s Internal Control-Integrated Framework (ICIF). Based on COSO’s ‘Achieving Effective Internal Control Over Generative AI’ (2026), the most accurate response is: