Ideas on audit, risk, governance and better decision-making.

A.C. Coppola A.C. Coppola

MENNATO — UN ALTRO GIRO

Un cronometro può misurare la velocità. Non può misurare una vita. Attraverso fotografie di corse, ricordi di famiglia e aneddoti personali, questo saggio illustrato racconta l’uomo oltre i successi di Mennato Boffa, invitando chi lo ha conosciuto a contribuire con nuovi ricordi e dettagli per completarne il ritratto.

A stopwatch can measure speed. It cannot measure a life. Through racing photographs, family memories and personal stories, this illustrated essay explores the man behind Mennato Boffa’s achievements—and invites those who knew him to help complete the picture.

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A.C. Coppola A.C. Coppola

BUT WILL THEY COME?

Four hundred years ago, Shakespeare asked a question that remains surprisingly relevant to artificial intelligence.

As machines become increasingly capable, the real danger may not be that they replace human judgement, but that we become so impressed by their answers that we stop questioning them.

AI can help us think faster. But will it help us think better?

An essay on Shakespeare, artificial intelligence and why human judgement matters more than ever.

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A.C. Coppola A.C. Coppola

YOUR AI SHOULD KNOW YOUR BUSINESS. WHO ELSE DOES?

Artificial intelligence can transform how businesses think, predict and decide. But at what cost, and who controls the information behind those decisions?

A conversation between Phronesium and PredictionLabs.ai explores the opportunities and risks of AI, from confidential data and long-term costs to locally deployed intelligence.

Because the smartest AI is not necessarily the one that knows the most.

It is the one that helps us make better decisions without losing control of what matters.

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A.C. Coppola A.C. Coppola

15 PRINCIPLES. 15 FILMS. 15 QUESTIONS.

A cinematic look at the 15 Principles of the Global Internal Audit Standards — and what they can teach us beyond audit.

From The Martian on scarce resources to The Hunt on objectivity, each film turns a professional principle into a human question about judgement, pressure and choice.

Because the Standards belong to internal audit.

The principles belong to life.

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A.C. Coppola A.C. Coppola

Be Water. Decide Better.

AI is very good at giving us answers.
The real question is whether we stop there.

A polished response can feel like certainty. It is not. Good judgement still requires challenge, evidence and another question.

Socrates understood that more than two thousand years ago.

This short Phronesium visual essay explores how an ancient method of questioning can help us use modern AI more intelligently — not as an authority, but as a thinking partner.

The machine answers. We ask why.

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A.C. Coppola A.C. Coppola

What Socrates can teach us about thinking with machines

AI is very good at giving us answers.
The real question is whether we stop there.

A polished response can feel like certainty. It is not. Good judgement still requires challenge, evidence and another question.

Socrates understood that more than two thousand years ago.

This short Phronesium visual essay explores how an ancient method of questioning can help us use modern AI more intelligently — not as an authority, but as a thinking partner.

The machine answers. We ask why.

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A.C. Coppola A.C. Coppola

AI Can Calculate the Probability. It Cannot Decide What Matters

AI can calculate faster than us, detect patterns we miss and produce answers in seconds. But it cannot decide what matters.

Drawing on Hannah Fry’s reflections on mathematics, probability and human nature, this article explores a simple truth: numbers can inform a decision, but they cannot make it for us. Good judgement still requires context, values, empathy and responsibility—qualities that stubbornly refuse to fit neatly into a spreadsheet.

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A.C. Coppola A.C. Coppola

Which Is the Most Important Principle of Internal Audit?

The Global Internal Audit Standards contain fifteen principles, and the official answer is that they all matter. Naturally, this is correct—and not terribly exciting.

But is there something missing?

Perhaps one principle quietly holds the others together. Without it, an auditor may follow every standard, complete every checklist and still miss the point.

At Phronesium, we have a candidate.

What would yours be?

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A.C. Coppola A.C. Coppola

The Risk Has Moved. Has Internal Audit?

Risk is changing faster than many audit plans. Stacey Schabel, the IIA’s new Global Board Chair, argues that internal audit must follow the risks that matter now—not produce perfect audits of risks that have already moved elsewhere.

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