The Artificial Intelligence Revolution
Part 2: Revisiting The IIA's Artificial Intelligence Framework
In 2017, The Institute of Internal Auditors (IIA) set forth a framework of issues to be considered in addressing Artificial Intelligence (AI). Despite tremendous advancement in AI during the ensuing six years, the framework remains largely relevant and useful in most internal audit areas. This brief reviews key elements of the framework and their continuing applicability, explores other issues to consider, and examines the internal auditor’s role in AI going forward.