You can reimagine Internal Audit with AI
As AI systems take on more decision-making and automation roles, internal auditors are no longer just reviewing processes – they are increasingly expected to assess ever-evolving systems. Be it assurance over AI-enabled operations or advising on governance and controls, AI fluency is fast becoming a core capability for the modern auditor. How can internal auditors help organisations harness AI responsibly, build trust, manage risk and ensure accountability in an increasingly complex landscape?
6 key challenges of auditing AI systems – and how to approach them
Unlike traditional system audits, auditing AI requires new tools and ways of working. As AI adoption rises, so do the expectations on auditors to audit AI. How can we verify AI system trustworthiness, from conducting detailed reviews of the control environment, performing AI governance maturity assessments, to providing 3rd party attestation over the use of AI technology?
Comprising of key insights from our panel discussion at the Public Services Internal Audit Conference 2025, this guide includes practical insights on how internal audit professionals like you can navigate new layers of complexity – bias, opacity, dynamic risks and ethical concerns – that demand a rethinking of audit frameworks.
What you'll learn from this guide:
- Evolution of AI and its associated risks
- Challenges in AI auditing and audit procedures to address them
- How the role of AI auditors will evolve over the next few years
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