Impact of Artificial Intelligence on Corporate Governance, Risk Management and Internal Audit 2025

Artificial intelligence rapidly changes how organizations govern, manage risk, and audit. In a new global survey report, IIA–Singapore explores how AI reshapes internal audit practices, from risk-based approaches to assurance over AI governance and ethics.
With insights from 190 respondents, the report highlights how internal auditors are evolving their roles, skills, and communications to meet rising expectations in an AI-driven world.