https://www.taxtmi.com/article/detailed?id=16618 Artificial Intelligence is reshaping internal auditing into a continuous, data-driven and predictive discipline. It enables auditors to analyse complex datasets, detect anomalies, automate routine tasks, strengthen fraud detection, and expand assurance from transaction-level testing to system-level and algorithm-level review. Internal audit must also assess AI governance, including transparency, explainability, model risk management, data integrity, ethical compliance, bias, fairness, and change management controls. en-us Thu, 11 Jun 2026 08:34:24 +0530 Thu, 11 Jun 2026 08:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16618 Artificial Intelligence is reshaping internal auditing into a continuous, data-driven and predictive discipline. It enables auditors to analyse complex datasets, detect anomalies, automate routine tasks, strengthen fraud detection, and expand assurance from transaction-level testing to system-level and algorithm-level review. Internal audit must also assess AI governance, including transparency, explainability, model risk management, data integrity, ethical compliance, bias, fairness, and change management controls. Articles Accounting - Auditing Thu, 11 Jun 2026 08:34:24 +0530 https://www.taxtmi.com/article/detailed?id=16618