Introduction Artificial Intelligence (AI) enables computers to perform tasks that normally require human intelligence- such as learning from data, recognizing ...

Boards have spent years asking if people have too much access. In 2026, the harder question is whether your AI agents do — and whether you can prove that to regulators, auditors, and your board. New ...

THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...