Many Internal Audit teams understand that AI will fundamentally change how audits are performed—but most are still unsure where to start, what to prioritize, and how to move forward with confidence.

In this session, we move beyond the hype and break down what an AI-enabled audit function actually looks like in practice. We’ll explore how leading teams are navigating early-stage challenges, making defensible decisions on AI adoption (build vs. buy), and beginning to integrate AI into real audit workflows.

Participants will gain a practical framework for evaluating “audit-ready” AI, along with actionable steps to start evolving their team today. This session is designed for audit leaders and practitioners who want to move from hesitation to informed action—without waiting for perfect clarity or conditions.

Learning Objectives

Visualize what a high-performing, AI-enabled Internal Audit function looks like and how day-to-day audit work may evolve

Identify common early-stage challenges in AI adoption and apply practical strategies to maintain momentum despite uncertainty

Evaluate build vs. buy decisions using a clear, defensible framework that considers cost, scalability, risk, and control

Assess what makes AI “audit-ready,” including key elements of traceability, explain ability, and defensibility in audit workflows

Determine how roles, skills, and responsibilities within Internal Audit will evolve and identify practical steps to begin adapting today