Jamie Ontiveros – Tag AUDIT

Assurance Blog

Independence Was Always a Proxy

We have spent years signing off on internal audit's use of the word "independence." Here is the uncomfortable part: internal auditors are not independent in the sense the word carries, and AI is about to make that impossible to keep saying. The word was always a proxy for the thing we actually wanted, objectivity you can prove. On what the Standards really claim, how the IIA has quietly half-conceded, and the receipt-based architecture that should replace a borrowed word. #internalaudit #AI #IIA

Aug 5, 2026 Read more

Assurance Blog

One Auditor, Two Tribes

My internal audit team's training budget splits in half every year: half to the IIA, half to ISACA. Two memberships, two certifications, two of everything, for a job that has fused into one while the institutions stayed split. Why does the profession still run two tribes? On how the split made sense once, why AI is ending the case for it, the four futures ahead, and who really holds the power to change it. #internalaudit #IIA #ISACA #AI #GRC

Jul 29, 2026 Read more

Assurance Blog

Does Compliance Work Have a Lifecycle? I Think It Does.

Compliance value isn't fixed. It peaks at trigger events like an IPO, a new regulation, or an M&A deal, then drifts without deliberate leadership. The best audit leaders know the difference between a gate and a habit.

Jun 17, 2026 Read more

Assurance Blog

Beyond Prevention: What Cybernetics Teaches Us About AI-Era Controls

For decades we've measured control maturity by one yardstick: more automation, more prevention. But a perfectly optimized control can stay "effective" right up until it fails catastrophically. A 70-year-old theory, cybernetics, points to what comes next in the age of AI.

Jun 8, 2026 Read more