How AI provides essential infrastructure for auditors
The article argues that internal audit must treat artificial intelligence as essential infrastructure rather than an optional tool, since AI enables faster risk detection, predictive insights, and connected assurance that manual methods cannot match. However, it stresses that strong governance is critical to manage AI-specific risks such as bias, data privacy, and over-reliance, ensuring audits remain credible, ethical, and forward-looking.
The article argues that internal audit must treat artificial intelligence as essential infrastructure rather than an optional tool, since AI enables faster risk detection, predictive insights, and connected assurance that manual methods cannot match. However, it stresses that strong governance is critical to manage AI-specific risks such as bias, data privacy, and over-reliance, ensuring audits remain credible, ethical, and forward-looking.
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