Setting Up an Agentic Internal Audit Department
The Future of Assurance: Human + AI Collaboration
Internal Audit is evolving. Traditional, sample-based methods that look backward are no longer enough to address fast-moving risks. Organizations now need real-time, proactive assurance—something that’s only possible through a new model: the Agentic Internal Audit Department.
What It Means
An agentic IA department combines human expertise with AI-powered agents. These agents continuously monitor risks, automate testing, draft reports, and even provide predictive insights. Instead of relying only on retrospective checks, Internal Audit becomes forward-looking and capable of delivering continuous assurance.
Building the Model
The foundation rests on clear vision and governance, supported by strong technology and data systems. Human–AI collaboration is key: auditors guide strategy and interpretation, while AI handles execution and monitoring. This balance allows Internal Audit to scale across the organization while staying aligned with compliance and ethics.
Humans and Agents Working Together
Human auditors bring judgment, define audit scope, and provide strategic insights to leadership. AI agents, in contrast, run 24/7 checks, automate full transaction testing, detect anomalies, and generate predictive risk analytics. Together, they create a powerful assurance model that is both strategic and operational.
Benefits and Challenges
The shift to agentic auditing brings faster audit cycles, continuous assurance, deeper insights, and the chance for Internal Audit to act as a true strategic partner. But the journey requires careful navigation. Ethical AI concerns, auditor skill gaps, regulatory obligations, and legacy systems all present challenges that must be managed with strong governance.
Looking Ahead
The roadmap begins with small pilots in selected audit areas, building AI capabilities, and scaling gradually. Over time, Internal Audit can institutionalize AI governance and evolve continuously with technology.
Conclusion
The future of Internal Audit lies in human–AI collaboration. Human auditors provide strategy and judgment, while AI agents deliver speed and continuous monitoring. Together, they create resilience, trust, and long-term value for organizations.
