Artificial intelligence is rapidly becoming an active participant in business operations, influencing decisions, initiating workflows and accessing critical systems across finance, HR and operations. As AI gains authority inside organizations, internal audit and risk leaders face a new challenge: understanding where AI operates, what decisions it can make and how to govern it responsibly. Effective oversight is essential to maintaining accountability, control integrity and trust.

8 Risks Finance and Internal Audit Can’t Afford to Ignore
Artificial intelligence is becoming an unseen employee across finance, compliance and operations—approving transactions, influencing decisions and automating critical workflows. Yet many organizations have not applied the same governance, oversight and accountability standards they would expect of human employees. Explore eight key AI risks finance leaders and internal auditors should evaluate now and learn how a structured governance framework can help build trust, transparency and control

Artificial intelligence is already influencing financial, operational and compliance decisions across organizations. As AI adoption accelerates, finance leaders and internal auditors have a critical role to play in establishing governance, accountability and oversight. Learn how the Institute of Internal Auditors’ Artificial Intelligence Auditing Framework provides a practical roadmap for managing AI risks, strengthening controls and building trust in AI-enabled operations.