Auditing AI: The Role of Internal Audit

May 30, 2025

In this episode of our Internal Audit podcast series, John Heagy, Senior Manager, and Scott Peyton, discuss the evolving role of internal audit in artificial intelligence (AI) oversight.

They unpack the differences between traditional and generative AI, explore how internal audit function is leveraging these technologies, and examine the risks that come with AI adoption — while providing risk mitigation and identification strategies.

This is the final episode in our four-part internal audit series. Catch up on the first three episodes The Evolving Role of Internal Audit: Unpacking IIA’s Vision 2035 Report, Top 3 Critical Skills for the IA Profession and The Client's Guide to Data Analytics in Internal Audit.

Tune in to learn more about:

A breakdown of AI types and how traditional AI differs from generative AI
How internal audit teams are leveraging AI for tasks like fraud detection, control documentation and data analysis
The risks of AI, including bias, hallucinations, outdated data and ethical concerns
Key elements of a strong AI governance framework, including transparency, accountability and responsible use policies
What to include in an AI audit scope, from understanding training data to evaluating cybersecurity and user behavior

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