AI integration drives changes in internal auditing and cybersecurity

The integration of Artificial Intelligence (AI) is becoming a critical factor in corporate governance and cybersecurity, particularly within the financial and auditing sectors.

In the field of internal auditing, the Institute of Internal Auditors (IIA) 2024 Global Internal Audit Standards present a significant challenge, requiring the alignment of 52 new standards with existing internal audit systems. AI is being explored as a tool to assist in this transition by comparing existing descriptions with new requirements, identifying gaps, and suggesting formulations. While AI can analyze standards and generate text, human professional judgment remains essential for final assessments.

Simultaneously, the banking sector is facing new regulatory pressures. According to ECB guidelines, financial institutions must submit action plans against AI-powered cyberattacks by October 2026. Experts warn that AI-driven detection systems are only effective if supported by robust identity and access governance. Without accurate, real-time synchronization between HR data and active accounts, AI models may struggle to distinguish between legitimate activity and malicious noise, leading to false alarms or missed compromises.