South African governance, assurance and risk developments translated into practical questions for boards and management teams.
Governance · 14 August 2026
The shift is not about producing another governance document. It is about making decision rights, oversight and evidence visible in practice.
The shift is not about producing another governance document. It is about making decision rights, oversight and evidence visible in practice.
Judgement-heavy areas remain difficult when the link between risk, procedure, evidence and conclusion is not explicit.
A year after the effective date, internal audit functions should be able to demonstrate how the standards changed planning, supervision and reporting.
The first assurance question is not how internal audit will use AI. It is where the organisation already relies on it without clear ownership or evidence.