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AI and Internal Audit Competencies: University of Queensland Launches Global Study

Nieuws 05/02/2026
AI and Internal Audit Competencies: University of Queensland Launches Global Study

A research team from the University of Queensland is conducting a new study into how artificial intelligence is influencing the competencies required in the internal-audit profession. As AI capabilities rapidly evolve, understanding their impact on assurance, risk management and organisational value creation has become increasingly relevant for practitioners.

The research team is currently seeking participation from internal auditors and risk managers. Participants are invited to complete a short online survey designed to help advance academic insight into the profession’s readiness for AI-enabled work.

The study has been granted formal ethical clearance by the University of Queensland. As a direct benefit, respondents will receive a customised score indicating their organisation’s level of dynamic capabilities for AI-driven value creation. This score provides insight into how effectively organisations are positioned to leverage AI within governance, risk and control processes.

The survey can be accessed here:
https://uniofqueensland.syd1.qualtrics.com/jfe/form/SV_cGTvfXD1y2v9CU6

A full description of the research is available to interested parties. The research team encourages professional bodies and networks to share the survey, noting that broad participation will strengthen the study’s value for the global internal-audit community. [attachment]

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