AI Internal Audit M15: Future of AI in Audit – PDF

Amer Morgan is the founder of Business Excellence, Audit Consultant and Governance Advisor with over 30 years of practice in internal audit, enterprise risk management, and corporate governance across Qatar, Egypt, the UAE, and the USA. He currently leads the internal audit function for a sovereign-wealth-fund-owned food security group in Doha, with responsibility for board-level assurance across ... [read more] multiple operating subsidiaries.

His work centres on risk-based annual audit planning aligned to enterprise strategy, conformance with the IIA Global Internal Audit Standards (GIAS 2024), ESG and ERM integration, IT and cybersecurity audit, fraud risk management, and audit committee reporting. Through Business Excellence, he designs and delivers specialised training programmes for major GCC institutions including QNB Group Internal Audit, Qatar Aeronautical Academy, QPMC, and others through Qatar Skills.

Amer is the author of "The Seven Habits of Highly Effective Internal Auditors" and founder of "The Executive Audit Compass" newsletter. He has published over 80 white papers, guides, and articles spanning internal audit standards, ERM, ESG, fraud and forensics, AI in audit, and audit response to geopolitical and economic crises -- including a comprehensive bilingual guide to GIAS 2024.

He holds the CIA, CRMA, and CFE credentials, is a Certified Trainer registered with The Egyptian Institute of Directors (EIOD), and works bilingually in Arabic and English. He welcomes professional dialogue with peers, audit committees, and executive leaders advancing the internal audit profession.
SELECTED PUBLICATIONS, WHITE PAPERS & ARTICLES

Flagship Works
•  The Seven Habits of Highly Effective Internal Auditors (book)
•  Comprehensive Guide to GIAS 2024 -- Bilingual (Arabic / English)
•  Best Practices for a Highly Effective Internal Audit
•  Risk-Based Integrated Internal Auditing (RBIA)
•  Enterprise Risk Management (ERM) -- The Complete Guide

Standards & Frameworks
•  Understanding and Implementing the New IIA Standards
•  Evolution of Auditing Standards
•  Auditing within Organizational Compliance Frameworks
•  The Annual Report on Internal Auditing
•  Transparency in Auditing
•  Insights into Financial Regulations

ESG & Sustainability
•  ESG Risks, Opportunities, and Reporting
•  ESG Reporting Requirements -- Models and Templates
•  Addressing Environmental, Social, and Governance Risk Exposures
•  Environmental, Social, and Governance (ESG) Auditing
•  The Pivotal Role of Internal Audit in ESG Integration
•  Business Risk Management in the Era of Climate Change
•  Risk Management Strategies for Climate Change
•  The Auditors' Role in Green Investment

Risk Management & Crisis
•  Internal Auditing During a Pandemic -- Bilingual (Arabic / English)
•  Business Continuity Management System (BCMS) -- Bilingual (Arabic / English)
•  Crisis Management and Business Continuity Planning for Auditors
•  Emerging Risks in the Post-Pandemic World
•  The Russia–Ukraine Conflict: What Should Internal Audit Consider? -- Bilingual
•  The Russia–Ukraine Conflict: Assessing the Associated Risks -- Bilingual
•  Business Risk Management in the Israeli–Palestinian Conflict
•  Managing Business Risks in the Sudanese Conflict Landscape
•  The Impact of Global Economic Trends on Risk Management
•  Reporting on Insurable Risk Exposures

Governance & GRC
•  The Internal Auditor's Role in Corporate Governance
•  Framework for Managing Conflicts of Interest
•  GRC Strategies in Public Subscription Organizations
•  Understanding GRC Strategies in IPO Organizations
•  Leveraging Advanced GRC with Artificial Intelligence (GRC 2.0)
•  Governance of Strategy Implementation (Arabic)
•  Roadmap to Organisational Excellence in Strategy Execution (Arabic)
•  Strategic Implementation Guide (Arabic)

Fraud, Forensics & Ethics
•  Whistleblowing Programs in Corruption Reporting
•  Assessing Risks Associated with Fraud and Corruption
•  10 Practical Steps for Fraud Prevention
•  Fraud Risk Indicators
•  Conducting Investigations into Fraud and Corruption
•  The Audit Committee -- Oversight of Fraud and Corruption
•  Forensic Auditing
•  Detecting Fraud in the Digital Age
•  The Auditors' Role in Combating Financial Crimes
•  Ethical Leadership in Auditing
•  The Crucial Role of Ethics in Modern Auditing

AI, Technology & Cybersecurity
•  Internal Auditing in the Age of Artificial Intelligence
•  Artificial Intelligence -- Considerations for the Internal Audit Profession
•  Artificial Intelligence in Internal Auditing
•  Integrating Artificial Intelligence in Compliance Monitoring
•  Digital Transformation in Internal Auditing
•  Cybersecurity in Auditing
•  Addressing Cybersecurity Challenges
•  Auditing in the Era of Cryptocurrencies and Digital Assets
•  Data Privacy and Compliance
•  Technology and Compliance Conflicts
•  Navigating IT Project Risks

Modern Audit Approaches & Sector
•  Agile Auditing
•  Real-Time Auditing
•  The Future of Remote Auditing
•  A Look into the Evolving Landscape of Internal Auditing
•  Navigating the Challenges of Cross-Border Auditing
•  Enhancing Audit Activities in the Government Sector
•  Auditing for Non-Profit and Governmental Institutions
•  Internal Auditing in Times of Crisis

Performance & Quality
•  Professionalism in Quality Management Practice
•  Comprehensive Guide to Performance Evaluation (Arabic)
•  Performance Evaluation and Appraisal (Arabic)

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