Explore how integrating artificial intelligence (AI) into internal audit functions can revolutionize the profession. By leveraging generative and agentic AI technologies, chief audit executives (CAEs) and their teams can enhance operational efficiency, improve decision-making, and deliver deeper strategic insights. This transformation is not only about adopting advanced tools but also fostering a human-AI collaboration where auditors focus on creative, relational and judgment-based activities that AI cannot replicate. This article emphasizes that AI enablement is imperative in today’s dynamic landscape, offering unparalleled opportunities for internal auditors to become high-value strategic advisors. The ultimate benefit lies in achieving faster, more insightful and efficient audits while aligning with organizational priorities.

This information is timely as AI adoption accelerates across industries, reshaping talent strategies and operational methodologies. The article highlights the importance of building an AI-ready workforce skilled in adaptability, critical thinking and technology fluency. Practical advice includes conducting comprehensive skills inventories, leveraging AI-driven analytics for workforce planning, and piloting AI use cases to assess impact. The publication underscores the need for strong governance and human oversight in AI deployments and encourages CAEs to foster a culture of innovation and continuous improvement. The main takeaway is clear: embracing AI-enabled transformation is no longer optional but essential for staying relevant and leading in the evolving audit landscape.

Major findings include:

• AI must be integrated to enhance efficiency, insights and decision-making in internal audits.
• Auditors must complement AI capabilities with creativity, judgment and relational skills.
• Focus must be on upskilling talent in technology fluency and adaptability.
• AI use cases must be piloted, ROI must be measured, and a culture of innovation must be fostered.