Internal Audit in the Age of Generative AI
Rapport
02-04-2026
Dwayne Valkenburg
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
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