One Auditor, Two Tribes: Reimagining Internal Audit Governance in the Age of AI

This article critically examines the long-standing division between the IIA and ISACA, arguing that the traditional two-body model for internal audit governance is increasingly obsolete in an era where audit work has converged, particularly with the rise of AI. It challenges audit professionals to consider whether the current dual-membership, dual-certification system still serves the profession's best interests or if it merely perpetuates inefficiency and a fragmented authority at a time when a unified approach is more critical than ever.