LLMs show a “highly unreliable” capacity to describe their own internal processes

In the end, though, the research finds that current AI models are “highly unreliable” at describing their own inner workings ...
Accounting Today

IIA proposes update to Three Lines of Defense audit model

The Institute of Internal Auditors is asking for input on a proposed update to its Three Lines of Defense (3LOD) model for the internal audit function. The 3LOD is a standard for internal auditors, ...