Risk Management and Internal Control

Topics

September 10, 2026

What boards don’t know can hurt them

What questions should boards ask about fraud risk? How do board members avoid overstepping in their role? A board member and fraud risk strategist explains. Listen to the podcast episode or read the Q&A.

February 26, 2026

AI early adopters pull ahead but face rising risk, global report finds

Most companies committed to AI tools believe they have a strategic advantage, but they also have more risks to consider.

May 8, 2025

Professional liability Q&A: AI disclosure, retired-partner risk, and more

An author of the JofA’s Professional Liability Spotlight column explains why the answer to the question “Should I disclose my use of generative AI to clients?” isn’t simple. Listen to the podcast episode or read the Q&A.

December 12, 2018

How audit committees can address emerging technologies

A new Center for Audit Quality tool, Emerging Technologies, is designed to help audit committees perform oversight of financial reporting that is affected by emerging technologies.

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.