Audit Committees & Internal Audit: Navigating the Age of AI

The Institute of Internal Auditors Presents: All Things Internal Audit Carey Blakeman sits down with Marko Horvat to discuss how audit committees should rethink internal audit's role amid disruption, data proliferation, and rapid technology shifts. From hidden risks and shadow AI to authority versus accountability, they unpack how boards can navigate change, embrace scenario planning, and prepare for the next disruption with confidence.

HOST: Carey Blakeman, CPA, CIA Director of Corporate Governance Engagement, The IIA GUEST: Marko Horvat, CPA Senior Vice President of Business Transformation, ELB Learning

KEY POINTS:

• Introduction [00:00–00:00:31]

• How Disruption and New Technologies Reshape Governance [00:00:49–00:02:33]

• Data Exposure Risks in a Digital-First World [00:02:49–00:05:31]

• Hidden Internal Risks and Blurred Lines of Authority vs. Accountability [00:06:01–00:08:34]

• Shadow AI and the Need for Clear Guidelines [00:08:34–00:09:56]

• Internal Audit's Advisory Role [00:09:57–00:12:14]

• Reframing Risk Avoidance into Risk Navigation [00:12:19–00:16:34]

• Scenario Planning for Future Disruption [00:16:39–00:18:42]

• Final Thoughts [00:18:42–00:19:10]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• 2025 RISE Virtual Conference
• Audit Committee and Board Member Resource Center
• Governance Resource Center
• Artificial Intelligence Knowledge Center
• Vision 2035

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

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