Practice Guide: Internal Audit in the Age of Generative AI
Generative AI is rapidly influencing how organizations manage risk, make decisions, and organize their processes. For internal audit, this shift is becoming increasingly visible. Stakeholders expect deeper insights, faster analysis, and a more forward-looking perspective on risk.
With the new practice guide Internal Audit in the Age of Generative AI, IIA Netherlands, together with ISACA Netherlands Chapter, provides a structured approach to this development.
From insight to application
The practice guide supports internal audit functions in translating Generative AI into practical use. It aligns with the Global Internal Audit Standards and reflects the future direction of the profession.
At its core, the guide addresses a key question: how can internal audit turn technological developments into concrete actions?
It provides direction through:
- a strategic approach and objective setting to integrating GenAI
- a five-level maturity model, from initial prompting to AI agents supporting audit activities
- a phased implementation roadmap and common pitfalls to avoid
Strengthening the role of internal audit
Applying Generative AI requires more than adopting technology. It calls for leadership, clear choices, and a learning-oriented culture.
The guide positions internal audit not only as an evaluator of AI-related risks, but also as a function that guides responsible adoption within the organization. This strengthens its role as an independent and objective advisor on governance and risk management.
By combining professional judgement with new technology, internal audit is better positioned to:
- deliver timely and relevant insights
- respond to emerging risks
- contribute to informed decision-making
Available for members
The practice guide Internal Audit in the Age of Generative AI is available to members of IIA Netherlands.
Download the publication here:
https://www.iia.nl/publicaties/practice-guide-internal-audit-generative-ai
