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NIST and partners release voluntary guidelines for super-intelligence incident response

NIST, the NSA Super Intelligence Security Center, and CISA released a new guideline on October 16, 2026, to help organizations manage incidents involving highly capable AI systems. The document outlines ten voluntary core practices divided into five stages of the incident management lifecycle, including preparation, detection, response, recovery, and reporting. It builds on NIST SP…

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NIST releases hybrid guidance for mainframe zero trust

NIST SP 1800-35 provides practical implementation guidance for zero trust in hybrid environments, building on the foundational model in NIST SP 800-207. This guidance helps mainframe operators apply resource-level authorization and identity checks to regulated workloads. The article notes that 53% of organizations expressed concern about mainframe security in a 2025 survey. Implementation challenges include…

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2026

October 15, 2026 ASB approves standard on auditors’ responsibilities relating to fraud The AICPA Auditing Standards Board approved a new fraud standard to enhance and clarify auditor responsibilities in a financial statement audit.

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GASB delays new standards to ease burden on government accountants

The Governmental Accounting Standards Board announced it will pause issuing new accounting standards until fiscal year 2029 to allow government departments time to adjust to existing requirements. GASB chair Joel Black stated that the board recognizes the resource constraints faced by state and local governments, which are often stretched thin by shrinking staff and rising…

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AICPA issues new guidance on AI in financial statement audits

The American Institute of CPAs released a practice aid titled Artificial Intelligence (AI) Considerations for Financial Statement Auditors. The guidance helps auditors evaluate how artificial intelligence affects financial reporting and audit processes. It covers risks such as data quality issues, model risks, and hallucinations introduced by AI systems. The document also outlines how audit firms…

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