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      The challenge

      The world around us is becoming increasingly complex and changes rapidly. This is also impacting the role of internal audit. The internal audit function (IAF) plays a critical role in assessing governance, risk management and internal controls. At the same time, organizations are seeking assurance on increasingly complex topics while continuing to meet high standards for financial processes and regulatory compliance.

      Despite existing tooling, the IAF still involves a significant amount of manual work in 2026. This includes planning, risk assessments, building audit files and preparing reports.

      This is a natural consequence of working thoroughly and applying thoughtful stakeholder management. After all, making the right decisions requires the right analyses.

      The challenge is that these activities consume considerable time, leaving less room for deeper analysis and meaningful stakeholder engagement. Yet these activities are exactly where internal audit can create significant value. AI offers opportunities to support auditors and further enhance the effectiveness of the audit function.

       




      The approach

      Mollie has been leveraging AI within the audit process for several years and is among the pioneers in this area within its industry. Driven by a culture of innovation, the internal audit team developed its own platform to further support audit activities.

      To refine and scale the concept, Mollie collaborated with KPMG. Through a joint approach, the platform and its underlying technology were further developed. Advanced capabilities such as intent understanding, which helps systems better understand the context behind questions, and agent orchestration, which enables multiple AI systems to work together effectively, were integrated into the platform.

      At the heart of the approach is a platform where specialized AI agents support internal auditors throughout the various stages of the audit process.

      The agents gather information, perform analyses and prepare tasks and reports. Internal auditors remain responsible for interpreting outcomes and making final decisions.

      The various agents are connected through an AI agent orchestrator, allowing insights to be reused across both individual audits and the broader audit process. Rather than creating a collection of standalone tools, this approach results in an integrated platform that strengthens the internal audit function as a whole.



      Man working with artificial intelligence

      The result

      This platform enables audits to be performed significantly faster. Automated workflows help create a more consistent and repeatable audit process, contributing to both quality and reliability.

      As less time is spent on manual activities, auditors can focus more on in-depth analysis, stakeholder engagement and generating new insights. This further strengthens the value and impact of the internal audit function.



      Integrated platform

      A multidisciplinary team of auditors, data engineers and AI specialists from Mollie and KPMG worked together on the AI vision, roadmap and implementation of the platform.

      The agents gather information, perform analyses and prepare tasks and reports. By connecting these agents through an AI agent orchestrator, insights can be reused and expanded across the audit function. The result is an integrated platform that brings together technology and audit expertise to support innovation within internal audit in a structured and sustainable way.


      Our experts

      Huck Chuah

      Partner

      KPMG in the Netherlands

      Bart Veenman

      Senior Manager, Data & AI

      KPMG in the Netherlands

      Ruben de Wolf

      Partner Data & Analytics

      KPMG in the Netherlands


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