Internal Audit in the Age of Generative AI
Generative AI is increasingly influencing how organizations manage risk, make decisions, and structure their processes. This development raises new expectations for internal audit. Stakeholders expect more timely insights, deeper analysis, and a forward-looking perspective on emerging risks.
The practice guide Internal Audit in the Age of Generative AI, developed by IIA Netherlands in collaboration with @ISACA Netherlands Chapter, supports internal audit functions in responding to these expectations.
A structured approach to applying Generative AI
The publication provides a clear and structured approach to integrating Generative AI within the internal audit function. It aligns with the Global Internal Audit Standards and reflects the future direction of the profession.
The guide helps internal audit leaders translate technological developments into concrete actions, with attention to governance, risk management, and professional judgement.
What the guide offers
- A strategic approach to applying Generative AI within internal audit
- A five-level maturity model, from initial prompting to AI agents supporting audit activities
- A phased roadmap for implementation
- Guidance on governance, data, ethics, and required competencies
- Insights into common pitfalls and how to address them
Strengthening internal audit’s role
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 equipped to deliver relevant insights and support decision-making.
Revised version
This publication was originally published on April 2nd and republished in revised form on September 25th. The revised version includes an additional source reference in section 3.2 and a Consulted Resources section providing greater transparency on the sources consulted during the development of the guide.
Access to the publication
The practice guide Internal Audit in the Age of Generative AI is available to members of IIA Netherlands.