AI in Action: Internal Audit Leaders Leverage Generative AI for Deeper Insights into Soft Controls
Imran Nashir, a prominent voice in internal audit, was featured in the June 2025 issue of Internal Auditor magazine, highlighting how AI, particularly generative AI, is transforming the profession. The article emphasizes AI's capability to move beyond mere automation, enabling auditors to delve into complex areas like organizational culture and employee sentiment, traditionally challenging to assess. This shift signifies a move towards more strategic and consultancy-type work for internal audit, underscoring the importance of an "AI-first mindset" to unlock new opportunities and enhance audit effectiveness globally.
AI's Transformative Role in Internal Audit
The June 2025 issue of Internal Auditor magazine features Imran Nashir, among other global audit leaders, discussing the evolving role of Artificial Intelligence in internal audit. The article, titled "AI in Action," showcases how internal audit teams worldwide are not just exploring but actively implementing AI to significantly enhance their work. Nashir's contribution specifically highlights the power of generative AI in uncovering insights that typically remain hidden, particularly concerning soft controls.
Unlocking Soft Controls with Generative AI
Nashir emphasizes that AI's utility extends far beyond simple automation and efficiency gains. A key area where generative AI proves invaluable is in the assessment of soft controls, such as organizational culture, ethical frameworks, employee behavior, and sentiment. These qualitative aspects are notoriously difficult to audit using conventional methods. However, generative AI can analyze vast amounts of unstructured data, including interview transcripts, survey responses, and open-ended feedback, to identify patterns, emerging risks, and subtle indicators that might otherwise be missed. This capability allows internal audit to engage in more strategic, consultancy-oriented work, aligning audit activities more closely with an organization's overarching strategy and cultural dynamics.
A Global Shift Towards an AI-First Mindset
The feature underscores a global trend, with audit leaders from diverse regions like Germany and Singapore also sharing their AI implementation journeys. Examples range from building internal generative AI platforms and exploring video-based audit reporting to using Large Language Models (LLMs) for clustering procurement risks. A common thread across these initiatives is the recognition that AI is not merely a tool but represents a fundamental shift in mindset for the internal audit profession. This evolution encourages auditors to apply foundational audit principles in innovative ways, pushing the boundaries of traditional assurance and venturing into previously inaccessible areas of organizational oversight. The article serves as a call to action for internal auditors to embrace an "AI-first mindset" to fully leverage these transformative capabilities.
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