By focusing on assurance, engaging with subject-matter experts, investing in training and disruptive technologies, putting new technologies to work, and providing insight into emerging risks and opportunities, internal audit may be seen as a key asset in helping the organization to harness the power of disruption.

This special three-part edition of Global Perspectives and Insights explores internal audit’s role in Artificial Intelligence by discussing associated risks and opportunities. This paper is the 3rd in line, introduces an AI Auditing Framework comprised of six components, all set within the context of an organization’s AI strategy. Download : Internal Audit in the Age of Disruption