The 30% Blind Spot

AI Assurance in Internal Audit Is Related to Governance Maturity, Not Belief in AI

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AUDIT Lab at Canisius University, in collaboration with Cherry Hill Advisory, studied 3,089 survey responses from internal audit professionals across 12 industries and 66 countries.

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Of the respondents who answered the AI audit coverage question, 30% said their organization had no audit coverage of AI or weren't sure whether it had any. Only 15% reported advanced AI ethics governance. Of the factors tested, ethics governance maturity was the strongest predictor of AI audit coverage.

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The white paper includes adoption personas, recommendations for audit functions and individual auditors, and an adoption roadmap.

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The information provided in these materials is for general informational purposes only and does not constitute professional advice.