Upskilling Auditors for the AI Era: A Practical Model

This article outlines a practical model for internal audit functions to upskill their teams in artificial intelligence (AI). It emphasizes the importance of a structured approach to AI education, moving beyond basic awareness to practical application, and highlights the need for auditors to understand AI's impact on risk, controls, and audit methodologies. This is crucial for internal audit to remain relevant and effective in an increasingly AI-driven business environment.