The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Charles King talks with Imraan Mulla about the transformative potential of AI in internal auditing. They discuss AI’s evolution from basic automation to advanced applications, the challenges of adoption, and the future of AI in internal auditing. The conversation also covers continuous monitoring, risk assessment, and the role of human judgment in an AI-driven world.

HOST:Charles King, CIA, CPA, CFE, CIPP, Partner, AI in Internal Controls Leader, KPMG LLP

GUEST: Imrankhan (Imraan) Mulla, Vice president, Analytics and Innovation, Capital One

Key Points

• Introduction [00:00-00:00:21]
• AI's Evolution in Internal Auditing [00:21-01:08]
• Challenges of AI Adoption [01:08-02:16]
• Driving AI Adoption and ROI [02:16-04:31]
• The Future of Internal Audit with AI [04:31-05:57]
• Prioritizing Investments in AI [05:57-08:10]
• Continuous Monitoring and Targeted Audits [08:10-11:05]
• Flexible Audit Plans and Risk-based Auditing [11:05-12:29]
• Analyzing Unstructured Data [12:29-14:14]
• Human Judgment and AI [14:14-16:06]
• Building a Culture of Innovation [16:06-18:11]
• Internal Audit as a Beacon for Innovation [18:11-20:48]
• Agentic AI and Its Applications [20:48-22:49]
• Final Thoughts [22:49-23:19]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

• 2025 AuditSphere Virtual Conference
• Knowledge Centers: Artificial Intelligence
• Auditing the Cybersecurity Program Certificate
• Implementing The IIA’s New Cybersecurity Topical Requirement
• Cybersecurity Topical Requirement
• "Undercover AI," Internal Auditor magazine
• The IIA’s Updated AI Auditing Framework

Visit The IIA's website or YouTube channel for related topics and more.

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