Deloitte

What if internal auditors no longer had to choose what to test? GenAI is opening a path to full-population testing and a much more direct view on where the organization stands. For the third line, that changes more than the volume of data reviewed. Testing entire populations can close the gap between real and perceived risk, reduce duplication and reconciliation work, and free auditors to focus on what matters most: interpretation, challenge and continuous assurance. Read more on what GenAI changes for the third line: https://deloi.tt/4y9535h Joost Linders Jeroen Jansen Sjoerd Kampen Esmée Stouten Magnus Skår Andy O. McLeese Sophie van Oort Annika Sponselee Nicole Vreeman Sebastiaan ter Wee Hugo Atzema Shay Danon Jan-Jan Lowijs

The second line must challenge the first line, not trust a black box. GenAI is advancing fast, but oversight relies on interrogable checks. This is an accountability issue, not just a technology one. When oversight depends on GenAI systems that are hard to interrogate, the second line cannot explain or defend outcomes to boards and regulators. That does not restore oversight. It creates a dependency the team cannot justify. The second line can use GenAI to create a manageable environment so they can spend their time on making sure risk can be monitored, and not on coordinating between domains, departments, and assessments. Second-line teams must update tests, evidence and methods to preserve their monitoring role. GenAI should strengthen second-line judgement, not replace the ability to justify it. Read more insights on maintaining independent oversight in the GenAI era: https://deloi.tt/46BKn9K

How can industrial companies turn customer-specific services into real competitive value? Kitting, labeling, inventory management or flexible delivery can strengthen customer relationships, but unmanaged service offerings can also increase complexity and cost. Our Point of View “Improving Supply Chain Capability: Creating customer-oriented capabilities” explores how a structured approach can help companies prioritize value-added services, improve customer satisfaction and better capture their commercial potential.

63% of retailers say companies without AI agents will fall behind within two years. Is your brand ready to be found – and chosen – by autonomous shopping agents?

The rules of the consumer industry are being rewritten. Discover the opportunities reshaping customer experience and loyalty.

The rules of the consumer industry are being rewritten. Discover the opportunities reshaping customer experience and loyalty.