Transforming Internal Audits in the Age of AI
Internal audit is being asked to cover more risk, faster, without a matching increase in headcount. This guide is a practical framework for meeting the 2024 IIA Global Internal Audit Standards while building the AI-native capabilities that let audit functions scale coverage without scaling headcount.
What's inside the guide
The 2024 IIA Global Internal Audit Standards raise the bar on risk coverage, quality assurance, and stakeholder communication, right as AI adoption, digital transformation, and regulatory complexity expand the scope of what audit teams are expected to cover. This guide walks through what it takes to operate at a higher level of maturity under the new Standards, and where agentic AI fits into that shift.
- A four-part framework for building a risk assessment that stays current, not a stale annual exercise
- How to structure audit planning, execution, and reporting to meet Domain VI performance requirements
- The AI Maturity Framework: a six-level model for moving from manual execution to agent-executed, human-reviewed engagements
Most internal audit functions are still operating at Level 0 through 2 on the AI Maturity Framework. This guide gives you a clear read on where your function stands today and the specific steps to move toward Level 3 and 4 — where Field Agents handle execution and practitioners focus their judgment on what actually requires it.
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