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Analysis and current affairs

Insights.

Technology risk, AI agents and audit methodology, written from practice.

Analysis

Ransomware is now an SMB problem: the 2026 numbers and what actually protects you.

96% of ransomware victims are small and medium-sized businesses, and in Spain cases doubled in a year. Why SMBs are the target and the four things that most change the outcome.

·3 min read·Kiyoshi Omaza

Radar

The day's news, read through a technology risk lens.

Analysis

The AI Act on 2 August: what takes effect and what doesn't.

Much of what is being published this week announces high-risk obligations for 2 August that the Digital Omnibus moved to December 2027. What actually applies that Sunday, and to whom.

·3 min read·Kiyoshi Omaza

Analysis

The Hugging Face breach: the first major incident executed by an AI agent, read by an auditor.

An autonomous agent penetrated Hugging Face's production infrastructure, harvested credentials and executed thousands of actions with no human operator. What this incident demands from an audit program.

·3 min read·Kiyoshi Omaza

Analysis

Governing AI agents: shadow AI, the AI Act and the auditor's agenda.

Agentic AI is being deployed faster than audit plans incorporate it, employees already use AI on their own, and the EU AI Act — even after the Digital Omnibus delay — already sets the calendar. The practical agenda.

·3 min read·Kiyoshi Omaza

Analysis

Generative AI in internal audit: the auditor's paradox.

The teams that audit technology barely use it themselves: 33% apply data analytics in half their audits, 13% use generative AI and 9% intelligent automation. Where the real value is.

·2 min read·Kiyoshi Omaza

Research

The capability gap in technology audit: the numbers and the three ways out.

Only 1 in 10 audit functions dedicates half its team to technology, and in AI the gap is extreme: 11% skilled today, 89% planning to invest. Upskilling, co-sourcing and tooling.

·2 min read·Kiyoshi Omaza

Research

The technology risk universe in 2026: what audit teams will focus on.

Cybersecurity, data governance and IT general controls still dominate the audit plan, while AI, cloud and DevOps push from outside. Only 42% of teams feel prepared.

·2 min read·Kiyoshi Omaza