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:

1. Evolution of AI and its associated risks ​
2. Challenges in AI auditing and audit procedures to address them ​
3. How the role of AI auditors will evolve over the next few years​