Artificial Intelligence and Internal Audit: A Pragmatic Perspective

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Andrew Struthers-Kennedy, Protiviti Managing Director, and Kyle Nesgood, Protiviti Associate Director

Companies have high hopes for transformational technologies, especially those that leverage the vast amount of data being collected. Approaches using methods such as artificial intelligence (AI), machine learning (ML) and deep learning are becoming increasingly accessible and gaining significant traction. As noted in the 2019 IT Audit survey by Protiviti and ISACA, this transformation has the potential to fuel long-term growth.

In this article, we shed light on the basic elements of AI and provide some thoughts on how internal audit organizations can get started in their evaluation and use of AI methods and technologies.

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