IIA Spain publishes guidance on auditing AI in business processes

With AI technologies rapidly transforming business operations, internal auditors face new challenges in oversight and assurance. IIA Spain’s new publication, Internal Audit of Artificial Intelligence Applied to Business Processes, offers timely support.

The paper explores the integration of AI into enterprise systems, focusing on governance, ethical risks, and the evolving regulatory landscape, including the upcoming EU AI Act. It provides practical tools for internal auditors, including methods to assess AI-related risks, evaluate control frameworks, and ensure compliance.

An example audit work program and insights into machine learning and MLOps make this a hands-on resource for audit functions navigating AI adoption.

Access the full publication