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Articles by Patrick Catton

GenAI Reliance: Establishing Thresholds to Help Reduce Risk

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By Patrick Catton
| forvismazars.us
Middle-market organizations are increasingly using generative AI (GenAI) tools to help streamline routine tasks and improve efficiency. Outputs are initially reviewed carefully and used alongside human judgment in many cases. However, as adoption grows, AI-generated content may begin to play a larger role in business processes, increasing the importance of understanding when and how those outputs are relied upon. This increased usage can happen gradually and without documentation.
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Closing the Gap Between AI Governance & Internal Controls

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By Patrick Catton
| forvismazars.us
The gap between written artificial intelligence (AI) governance policies and internal controls for middle-market organizations is becoming a board-level question. When an audit committee chair asks for evidence of AI oversight, they’re usually looking for more than a policy document. That distinction is at the center of a growing challenge across the middle market.
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IIA Cybersecurity Topical Requirements: Strategies & Best Practices

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By Charlie Johnson, Patrick Catton, Tim Tanju
| forvismazars.us
Conformance Is Not One Size Fits All As internal audit functions (IAFs) prepare to implement the Institute of Internal Auditors’ (IIA) Cybersecurity Topical Requirements, it’s important to recognize that conformance is not a one-size-fits-all exercise. Each organization has its own culture, structure, and way of applying controls across business units. What works for one internal audit department may not work for another.
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