IIA Netherlands Congress 2025: Internal Audit Shifts from AI Awareness to Practical Application

The Evolving Role of AI in Internal Audit

The IIA Netherlands Congress 2025 marked a pivotal shift in the internal audit profession's engagement with Artificial Intelligence. Unlike previous years, where discussions centered on defining AI and its potential, this year's congress focused on practical application: "how can we use AI effectively as auditors to support assurance and advisory work?" This evolution signals a maturing perspective within the internal audit community, recognizing AI not just as a disruptive force but as a tangible tool for enhancing audit capabilities and strategic influence. The consensus was clear: AI is no longer a futuristic concept but a present-day imperative for internal audit functions.

Strategic Imperatives and Practical Applications

Several key themes emerged from the congress, emphasizing the strategic and operational implications of AI for internal audit. Bas van der Veldt, CEO of AFAS Software, highlighted that AI is crucial for innovation when traditional growth avenues are limited, urging auditors to engage more deeply with business strategy. Terry Grafenstine, IIA Global Board Chair, reinforced that while tools change, the fundamental principles of auditing—asking critical questions, understanding risks, and assessing controls—remain paramount, even with AI. Practical experimentation was also a strong recommendation, with Tijs Wolffenbuttel suggesting innovative uses like leveraging AI to generate critical questions from strategic documents. These insights collectively underscore the need for internal audit to integrate AI into both its operational workflows and its strategic advisory capacity.

Developing AI Literacy and Overcoming Resistance

The congress also shed light on the critical need for auditors to develop AI literacy and address organizational resistance to change. Data presented by Prof. Marc Eulerich demonstrated the significant performance advantages of junior auditors using GenAI over experienced auditors without it, emphasizing that AI is not replacing auditors but rather augmenting their capabilities. This necessitates a proactive approach to skill development and a willingness to adapt. Furthermore, Danielle Braun's concept of the "sabotagelijn" highlighted that resistance to AI adoption can manifest in various forms, from subtle jokes to overt obstruction. Internal audit, therefore, must not only audit the systems but also understand and address the cultural and human elements influencing AI integration within organizations.

The Future of Internal Audit: Efficiency, Foresight, and Fun

The overarching message from the IIA Netherlands Congress was a call to action for internal audit to embrace AI actively. The primary driver for GenAI adoption was identified as efficiency, with participants expressing a desire to automate mundane tasks to focus on more engaging and strategic work. This shift from insight to foresight, enabled by AI, positions internal audit to move beyond reactive review to proactive experimentation and strategic advisory. The congress concluded with a strong emphasis on practical implementation: don't just talk about GenAI, use it. This proactive engagement with AI is essential for internal audit to remain relevant, effective, and even more enjoyable for its practitioners.