The internal audit profession is being reshaped by AI – and audit leaders need a clear view of where it is heading. This is Module 15, the capstone of the AI-Powered Internal Audit Professional Series, a 15-module program developed and published by Business Excellence.
This module looks forward. It synthesizes authoritative thinking on the future of the profession – including the IIA Vision 2035 report, the World Economic Forum Future of Jobs Report 2025, and Deloitte research on audit functions' investment priorities – into a coherent picture of how AI will change what internal auditors do, how they do it, and what skills the profession will demand.
It addresses the evidence directly and without exaggeration: research associated with IIA Vision 2035 indicates a substantial proportion of audit functions currently lack the AI skill sets they need, and the World Economic Forum projects that a significant share of core job skills will change by 2030. Rather than treating these as threats, the module frames them as a planning agenda – a clear signal of the capabilities audit functions must build now.
The module covers emerging trends in AI assurance and AI-enabled auditing, the evolving expectations of boards and audit committees, and the implications for audit talent – recruitment, development, and the changing profile of the audit professional. It connects directly back to the rest of the series, showing how Modules 1 through 14 together build the foundation, methodology, and applied capability the future will require.
Most practically, the module helps audit leaders translate foresight into action: assessing the function's current AI maturity, identifying capability gaps, and building a roadmap that sequences investment in skills, tools, and governance.
Aligned with the IIA Global Internal Audit Standards 2024 and IIA Vision 2035, and reflecting current ISACA guidance, the module is delivered as a professional PowerPoint presentation with full speaker notes. It includes an AI capability roadmap template, an audit function AI readiness checklist, a skills assessment framework, real-world examples from cited sources, and a 10-question knowledge assessment quiz – closing the series with a clear path forward.
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Source: Best Practices in Audit Management PDF: AI Internal Audit M15: Future of AI in Audit PDF (PDF) Document, Amer Morgan
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