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"The AI governance opportunity: Internal audit's role"

As AI use grows, good governance is a must to expand safely without stifling innovation. Internal audit teams thus have an enormous opportunity to help their organizations use AI responsibly while maximizing benefits such as intelligent insights, efficiency, competitive advantage, and brand differentiation. Download this guide to learn how to get started today.

AI governance is relatively new: An April 2025 AuditBoard poll found that 48% of GRC professionals said their programs had been in place for less than a year, and another 22% had no dedicated program yet. But organizations can’t afford to wait — employees and competitors are already using it regardless. Plus, a recent McKinsey study found that an overwhelming majority (92%) of companies plan to increase investment in GenAI over the next few years.

To manage AI use effectively, you first have to know about it. That’s why responsible AI governance is the better path. AI governance is an extension of enterprise risk management, specifically customized to fit your organization’s AI use and strategy. It’s vital because AI creates new risks that traditional risk management fails to address, leaving organizations exposed.

AI use and governance are a balancing act. Organizations want to encourage AI for innovation, but they need governance to ensure responsible, sustainable use that is aligned with their strategy and values. By leading with the benefits, internal audit can reframe the perception of governance as a blocker and position themselves as strategic advisors.

To learn more about how AI models work and make the case for AI governance, download your copy of Seize the AI governance opportunity: How internal audit can lead the way. Inside, you’ll find insights on:

Why well-governed AI is an opportunity, not a threat.

AI fundamentals, including different types of AI and how LLMs work.

Common AI governance challenges — and how to solve them.

How to get started with AI governance, including steps to conduct a gap analysis

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