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Zygoulis P: Artificial intelligence and
the future of the internal audit functio

Artificial intelligence and the future of the internal audit function

A Systematic Literature Review

Entdecken Sie den Fachkommentar zur europäischen KI-Verordnung für Polizei und Sicherheitsbehörden in Deutschland!

Dieser Fachkommentar zur KI-Verordnung legt den Fokus auf die entscheidenden Vorschriften, die für die Sicherheitsbehörden von großer Bedeutung sind. Dabei werden die Regelungen im Kontext der aktuellen und zukünftigen technologischen Entwicklungen erläutert, die bereits heute in der Inneren Sicherheit eingesetzt werden und künftig noch stärker zum Tragen kommen dürften. Die Struktur des Kommentars orientiert sich an der Artikelstruktur der KI-VO. Um auch Lesenden aus der polizeilichen und sicherheitsbehördlichen Praxis einen attraktiven Zugang zu bieten, wird der Kommentar durch ein "Miniglossar" ergänzt. Dieses Glossar fasst die KI-rechtlichen Kernaspekte eines Sicherheitsthemas, wie z. B. "Videoüberwachung", unter Verweis auf die relevanten Vorschriften und Kommentierungsstellen in prägnanten Sätzen zusammen. 
Mit diesem Fachkommentar erhalten Polizei-, Geheimdienst- und andere Sicherheitsbehörden wie Schutz- und Kriminalpolizeien der Länder, Bundespolizei, Bundeskriminalamt, Verfassungsschutzbehörden, Bundes-nachrichtendienst und das Bundesamt für Sicherheit in der Informationstechnik eine fundierte und praxisnahe Orientierungshilfe im Bereich der KI-Verordnung für die Sicherheitsbehörden.
Das Buch ist ein unverzichtbares Werkzeug für alle, die sich mit Künstlicher Intelligenz im Sicherheitsbereich beschäftigen.

Eike Richter ist Professor für Öffentliches Recht an der Hochschule der Akademie der Polizei Hamburg mit den Schwerpunkten Recht der Digitalisierung und IT-Sicherheitsrecht.

Kommentar für Polizei und Sicherheitsbehörden

KI-Verordnung und öffentliche Sicherheit

Shortlisted for the Financial Times and Schroders Business Book of the Year Award How 1,000 years of global history show why technological and economic progress is often followed by stagnation and even collapse In How Progress Ends, Carl Benedikt Frey challenges the conventional belief that economic and technological progress is inevitable. For most of human history, stagnation was the norm, and even today progress and prosperity in the world's largest, most advanced economies--the United States and China--have fallen short of expectations. To appreciate why we cannot depend on any AI-fueled great leap forward, Frey offers a remarkable and fascinating journey across the globe, spanning the past 1,000 years, to explain why some societies flourish and others fail in the wake of rapid technological change. By examining key historical moments--from the rise of the steam engine to the dawn of AI--Frey shows why technological shifts have shaped, and sometimes destabilized, entire civilizations. He explores why some leading technological powers of the past--such as Song China, the Dutch Republic, and Victorian Britain--ultimately lost their innovative edge, why some modern nations such as Japan had periods of rapid growth followed by stagnation, and why planned economies like the Soviet Union collapsed after brief surges of progress. Frey uncovers a recurring tension in history: while decentralization fosters the exploration of new technologies, bureaucracy is crucial for scaling them. When institutions fail to adapt to technological change, stagnation inevitably follows. Only by carefully balancing decentralization and bureaucracy can nations innovate and grow over the long term--findings that have worrying implications for the United States, Europe, China, and other economies today. Through a rich narrative that weaves together history, economics, and technology, How Progress Ends reveals that managing the future requires us to draw the right lessons from the past.

Technology, Innovation, and the Fate of Nations

How Progress Ends

Design AI-powered learning experiences that drive engagement, performance and measurable business impact. Learning Experience Design by Donald Clark is a strategic guide for senior learning professionals who need to modernize learning in an AI-driven world. As organizations adopt generative technologies, this book shows how to move beyond outdated course-led models and build adaptive, human-centred learning ecosystems. Focusing on the evolving role of the learning designer, this updated edition combines learning science, data insight and AI capability to help you design scalable, personalized and effective learning strategies. Drawing on research and real-world examples, it addresses the critical challenges of engagement, ethics and skills sustainability. You will learn how to: -Design AI-enabled learning experiences that adapt to learner needs - Use data, context and performance signals to personalize learning - Integrate simulations, games and workflow learning effectively - Employ ethical AI use and support sustainable skills development - Lead AI learning projects and embed learning into daily work This book equips you to lead the transformation of learning, delivering smarter, scalable and more impactful outcomes across your organization. Themes include: learning experience design, AI in learning, adaptive learning, workplace learning, learning strategy, performance support

How to Build Effective Learning in the Age of AI

Learning Experience Design

Practical courage frameworks for auditors navigating AI and regulatory pressure&nbsp; Auditing with Courage: Reimagining Assurance and Building Trust in the Age of AI, written by PCAOB Board Member Christina Ho, combines memoir with actionable guidance for auditors facing today's most difficult professional challenges. Ho draws on lived experience dissenting from within the system to show auditors how to stand firm when it matters most.&nbsp; Auditing with Courage provides practical frameworks for speaking up at every career stage, grounded in Ho's journey from Tiananmen Square to confronting U.S. Senators. The book addresses the growing need for independent AI assurance, explaining why auditors are uniquely positioned to provide it and how principled courage strengthens both the profession and public trust. Real-world scenarios cover AI-driven risk assessments and pressure to approve unsafe systems.&nbsp; Readers will also find:&nbsp; <ul> <li>Courage frameworks that move beyond abstract ethics to audit-specific guidance for challenging management decisions and questioning AI outputs&nbsp;</li> </ul> <ul> <li>Real-world scenarios addressing AI-driven risk assessments and the regulatory uncertainties surrounding emerging technologies&nbsp;</li> </ul> <ul> <li>Insights from an insider who dissented from within the system rather than leaving, offering a perspective distinct from whistleblower narratives&nbsp;</li> </ul> <ul> <li>Practical strategies for building independent AI assurance capabilities as AI systems increasingly influence credit approvals, insurance pricing, and investments&nbsp;</li> </ul> <ul> <li>Guidance for auditors at every career stage on how to speak up when pressured to approve systems that may cause harm&nbsp;</li> </ul> Auditing with Courage is written for external auditors, internal auditors, government auditors, accounting engineers, and accounting students who need concrete guidance for exercising professional courage in technically complex situations. Ho's firsthand experience at the highest levels of audit oversight makes this an unmatched resource for professionals committed to protecting investors and public trust.&nbsp;

Reimagining Assurance and Building Trust in the Age of AI

Auditing with Courage

AI Optimism for the Mildly Alarmed

Don't Panic

Intellectual Property Law in Ireland

Kooperationswerke Beck - Hart

Article-by-Article Commentary

Artificial Intelligence Act

Cybersecurity Contracts is designed to give legal professionals with little or no previous experience in cybersecurity the essential knowledge needed to understand the field and develop their own expertise. Combining legal analysis with clear explanations of technical and operational concepts, the book introduces the foundations of cybersecurity practice and shows how they affect contractual relationships, risk allocation, liability, service levels, software security, identity management, communications, security testing and managed security services. Rather than offering a collection of ready-made solutions, it provides the conceptual and practical basis needed to read technical issues critically, ask the right questions and understand the consequences of contractual choices. For law firms, IT companies and academic libraries it is a practical reference at the intersection of law, technology and cybersecurity, and a structured entry point for professionals who need to work confidently across these disciplines. This title is included in Bloomsbury Professional's Cyber Law online service.

Cybersecurity Contracts Essentials

A dramatic new future of work in which managers assemble exactly the expertise they need—within minutes. A USA Today Bestseller Thinkers50 Talent Award Shortlist The Next Big Idea Club: “October 2025 Must-Read Books” 2026 PROSE Award Winner: Business, Finance, and Management 2026 Axiom Business Book Awards: Gold Medal, Business Disruption/Reinvention Shortlisted for the 2026 getAbstract International Book Award, Business Impact category "If you’ve ever wished you could assemble your version of The Avengers at work, this book will help you make it happen.” —Adam Grant, #1 New York Times-bestselling author of Think Again and host of the podcast Re:Thinking Gone are the days of static organizational charts and staffing based on the manager’s rolodex and intuition. Now you can recruit any expertise you need from a global online network within minutes: an on-demand, on-the-spot expert at the exact moment that you need their help. You can right-size their involvement, too; some of those experts give a second opinion or a moment of brainstorming, whereas others join as full-fledged team members for a sustained collaborative effort. This is the future promised by flash teams, a model that The New York Times has already praised for its “revolutionary potential”: a world where experts are available anytime and everywhere, where remote work has become a norm, and where AI is in the loop to guide team decisions. In Flash Teams, award-winning management scholar Melissa Valentine and computer scientist Michael Bernstein chart the opportunities of flash teams and navigate the challenges that teams and managers will face. They distill lessons from their own work assembling and managing flash teams on demand that every manager can learn from so they can successfully use flash teams in their own organizations. Drawing on original research and industry examples, this book will help readers to: <ul><li>Recognize and source needed expertise within minutes</li><li>Anticipate and plan team designs with AI</li><li>Redesign team structures on the fly as projects evolve</li></ul> Industries are already being transformed by this new approach to teaming. Flash Teams arms leaders, managers, and entrepreneurs with the tools they need to accomplish their goals with confidence, speed, and agility.

Leading the Future of AI-Enhanced, On-Demand Work

Flash Teams

'Michael Auerbach has one of the most original minds I've ever encountered . . . This is a dazzling and entertaining book . . . But it is also an urgent warning' PATRICK RADDEN KEEFE, author of Empire of Pain A brilliant exploration of the phenomenon of prediction markets that asks: what happens when democracy becomes another commodity? Prediction markets are sweeping the world, fundamentally changing the nature of gambling - and the very ways in which we attempt to divine the future. Posed as binary 'Yes/No' questions about future events, prediction markets allow any difference of opinion - whether on pop culture or politics, wars or assassinations - to be financialised. A regulatory minefield with moral implications that divide nations, governments and bettors, they have proved as effective at accurately predicting the timing of missile strikes as they have at calling the outcomes of elections.But are these markets really a new phenomenon? And what does it mean when those tasked with safeguarding democracy hold financial stakes in its volatility?From Renaissance Rome, where merchants wagered on papal conclaves, through nineteenth-century London's wartime coffee house gossip, to the Pentagon's ill-fated terrorism futures exchange and blockchain-based betting on Polymarket today, The Big Bet tells the gripping five-hundred-year story of a permissive regime that no one designed and no one voted for.Drawing on deep expertise, Michael Auerbach examines how these markets are changing our world, and what they mean for the future where democracy becomes just another commodity to be priced and traded. Because prediction markets are not an anomaly - they are the logical endpoint of a society that has applied market capitalism to every aspect of life. And in a world where everything is a wager and nothing is off limits, knowing where the chips will fall matters more than ever.

Prediction Markets and the Future of Democracy

The Big Bet

The edited volume explores the building blocks of the new EU Product Liability Directive. Offering normative and comparative perspectives, it examines its role within the broader legislative framework. The volume also looks specifically at its application to artificial intelligence. Rigorous and comprehensive, it is a magisterial overview of this transformational legislation.

Doctrinal, Comparative and Interdisciplinary Approaches

The 2024 Product Liability Directive

Artificial intelligence and the future of the internal audit function

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