Artificial Intelligence and Internal Audit: Opportunities, Risks and Future Directions
Artificial intelligence (AI) is reshaping internal audit function across sectors, democratising data and placing unprecedented analytical capability in the hands of internal auditors. By helping internal audit teams cut through information overload and focus on value creation, AI has the potential to elevate both the effectiveness and influence of internal audit within organisations.
This white paper synthesises insights from a Chartered IIA roundtable, hosted with Diligent in September 2025, alongside use cases demonstrating practical application of AI from internal audit professionals using AI in live engagements.