Introduction

Artificial intelligence is changing how internal audit functions identify risk, analyse information, evaluate controls, and communicate assurance. Generative AI and emerging agentic capabilities can extend audit coverage and accelerate analysis, but they also introduce concerns around reliability, confidentiality, bias, and accountability. Internal auditors therefore need to combine technological capability with strong professional judgement and evidence discipline.

Artificial Intelligence (AI) for Internal Audit & Assurance training course develops practical capability to use AI across planning, testing, evidence analysis, reporting, and assurance. It places Generative AI and Agentic AI directly within the internal audit lifecycle rather than treating them as standalone technologies. Participants learn where AI can add value and where human review, challenge, and decision authority must remain central.

The training course also develops the capability to provide assurance over how AI is governed and controlled across the organisation. Participants examine AI risk, governance structures, data and model controls, monitoring, accountability, and emerging agentic workflows. These capabilities help internal audit functions adopt AI responsibly while providing stronger assurance over organisational AI use.

Key focus areas of this Artificial Intelligence (AI) for Internal Audit & Assurance training course include:

Key Learning Outcomes

At the end of this Artificial Intelligence (AI) for Internal Audit & Assurance training course, participants will be able to:

Training Methodology

This training course combines expert-led instruction, interactive learning, group discussions, practical exercises, AI demonstrations, guided prompting activities, applied audit scenarios, and real-world examples. Participants examine realistic audit challenges and apply AI-supported approaches to planning, evidence evaluation, control testing, governance assessment, and reporting while retaining professional judgement and auditor accountability.

Artificial Intelligence (AI) for Internal Audit & Assurance

Who Should Attend?

This Artificial Intelligence (AI) for Internal Audit & Assurance training course is designed for:

  • Chief Audit Executives
  • Heads of Internal Audit
  • Internal Audit Directors
  • Internal Audit Managers
  • Senior Internal Auditors
  • Internal Auditors
  • IT Audit Managers
  • IT Auditors
  • Audit Analytics Managers
  • Technology Risk Managers
  • Internal Controls Managers
  • GRC Assurance Managers

Course Outline

Day 1

Artificial Intelligence and the Future of Internal Audit

  • Artificial Intelligence, Machine Learning and Generative AI
  • Moving from traditional automation to intelligent automation
  • AI applications in risk assessment and planning
  • AI-assisted fieldwork and evidence analysis
  • Automated control and compliance testing
Day 2

AI-Powered Risk Assessment and Audit Planning

  • Using AI to analyse emerging risks
  • Reviewing policies, reports and large document sets
  • Identifying risk themes and patterns
  • Using AI to analyse the audit universe
  • Structuring effective audit prompts
  • Providing context, criteria and constraints
Day 3

AI-Enabled Fieldwork, Testing and Audit Analytics

  • AI for Audit Fieldwork
  • AI-Assisted Control Testing
  • Audit Analytics and Anomaly Detection
  • Evaluating AI-Generated Evidence
  • Root-Cause Analysis
Day 4

Auditing AI Governance, Risk and Controls

  • Understanding Organisational AI Risk
  • AI Governance
  • AI Risk Assessment
  • Auditing AI Controls
  • AI Lifecycle Assurance
Day 5

Agentic AI, Continuous Assurance and the Future Audit Function

  • Agentic AI for Internal Audit
  • Governing Agentic Audit Workflows
  • Continuous Auditing and Continuous Assurance
  • AI-Enabled Audit Reporting
  • Building the AI-Enabled Internal Audit Function

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FAQs

The course helps internal auditors use AI effectively without weakening professional judgement, independence, confidentiality, or evidence quality. Participants learn how AI can support the audit lifecycle while also developing the capability to assess the governance and control environment surrounding organisational AI use.


A technical background in AI development or data science is not required. The course focuses on practical audit applications, professional judgement, governance, risk, controls, prompting, analytics, and assurance rather than the technical construction of AI models.


Generative AI can assist with document analysis, preliminary risk identification, audit scoping, control inventories, information requests, test design, root-cause exploration, and report drafting. The course emphasises that AI outputs remain inputs to auditor judgement and require validation before they can support audit conclusions.


Agentic AI refers to AI systems capable of carrying out multi-step activities with greater autonomy than conventional AI assistants. Internal audit may use these capabilities for activities such as evidence collection, document review, monitoring, and workflow coordination, while retaining clearly defined human authority, validation, and escalation requirements.


Participants examine provenance, completeness, authenticity, independent verification, and the risk of manipulated or synthetic information. They also learn to distinguish AI-generated indicators from sufficient audit evidence and document the professional judgement applied during review.


The Artificial Intelligence (AI) for Internal Audit & Assurance course addresses AI policies, governance structures, accountability, inventories, model and data controls, privacy, cybersecurity, bias, monitoring, performance, and third-party AI arrangements. This helps auditors evaluate whether organisational AI is being governed and controlled responsibly.


Participants examine automated control monitoring, continuous risk indicators, exception-driven auditing, and the integration of AI with audit analytics. The emphasis is on using technology to provide more timely assurance while preserving auditor oversight and accountability.


GRC Academy training courses are delivered in leading international business destinations, including London and Dubai. Sessions are hosted in carefully selected four- and five-star business hotels with professional meeting facilities that support focused learning, meaningful interaction, comfort, and confidentiality.


GRC Academy develops customised in-house training courses that address each organisation’s strategic priorities, operational environment, and workforce capability requirements. Our team works closely with clients to tailor the course content, learning outcomes, and practical emphasis.

These tailored courses are designed to strengthen organisational capability, improve team performance, and support measurable and sustainable outcomes. For customised in-house training enquiries, please contact the GRC Academy Customer Service team at [email protected]

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