Internal Audit Role in Artificial Intelligence

Abstract

The paper aims to emphasize the transformations occurring in the internal audit field at globallevel, in these changing times, due to machine intelligence development. The artificial intelligencetechnology impact on businesses is huge, providing opportunities and challenges altogether. Theinternal audit is changing, the auditors need to understand the basics of artificial intelligence, toidentify their the roles they ought to play and the exposure they take, risks and opportunities of AI;they need to get ready for the change, reshape their role and adapt to process automation.

Keywords

• internal audit
• artificial intelligence
• machine learning
• augmented intelligence
• cybersecurity