AI, IoT, Quantum Risk, and Other Emerging Technology Control Issues

This chapter surveys technologies that change system design, control risk, and the future of assurance work. The goal is not deep engineering mastery, but enough understanding to evaluate governance, reliability, and emerging exposure.

In This Chapter

• AI, Machine Learning, and Neural Networks introduces core ideas behind increasingly common analytical and control tools.
• Internet of Things (IoT) and 5G Connectivity Risks covers connected-device environments and their added exposure.
• Quantum Computing: Security and Control Implications explains why emerging computation models matter for future security assumptions.
• Social Engineering Threats and New Attack Vectors addresses human-centered attack methods that bypass technical safeguards.
• AI Governance and Risk Management focuses on oversight, accountability, and bias or misuse risk in AI-enabled environments.

How to Use This Chapter

• Read this chapter after the core ISC framework is comfortable.
• Focus on what new technology changes in the control and governance landscape.
• Revisit it whenever an ISC question involves newer tools or risks that do not fit traditional models cleanly.

In this section

• AI, Machine Learning, Neural Networks, and Control Implications for CPAs
  AI, machine learning, neural networks, and their control implications for CPAs.
• IoT, 5G Connectivity, and the Expanding Attack Surface
  IoT, 5G connectivity, and the expanding attack surface.
• Quantum Computing and Its Future Impact on Security Controls
  Quantum computing and its future impact on security controls.
• Social Engineering, Phishing, and Human-Centered Attack Paths
  Social engineering, phishing, and human-centered attack paths.
• AI Governance, Accountability, and Model Risk Management
  AI governance, accountability, and model risk management.