Artificial Intelligence (AI) is no longer a future prospect — it is reshaping how organisations operate, how employees work, and how value is created, right now. Singapore's national ambition as a Smart Nation is clear: to become a trusted global hub for AI, where innovation is matched by responsibility, and where the productivity gains of technology translate into better outcomes for workers and society alike. As AI becomes increasingly embedded in core decision-making and operating models, internal auditors — alongside business leaders, governance and risk professionals, and employees across the organisation — play a crucial role in shaping decision-making, managing risks, and driving value in AI adoption.
This playbook positions that organisations that govern AI responsibly — not simply adopt the most technology — will thrive, and that internal audit must step forward as a strategic partner in that effort.
Developed by KPMG and The Institute of Internal Auditors Singapore (IIAS), The Agentic Opportunity is a practical guide for business leaders navigating AI transformation. It draws on global risk survey data, case studies, and expert perspectives to address building an AI-ready workforce, securing AI systems, and governing AI in a landscape of constant change.
Singapore's national programmes — from workforce reskilling initiatives to world-leading AI governance frameworks — provide a strong foundation. This playbook shows how to build on it.
