In this episode, we explore how Artificial Intelligence (AI) is reshaping the internal audit profession. While there’s widespread agreement that AI won’t replace human auditors, it’s clear that it will transform their roles. We look at real-world perspectives from auditors who are already using AI to automate repetitive tasks like risk assessments and report drafting, freeing up time for more complex, value-added work. At the same time, we discuss AI’s current limitations, especially in areas that demand human judgement, critical thinking, and direct client engagement. Drawing on insights from leading industry voices, we highlight why embracing AI is essential for the future of internal audit—despite challenges such as data privacy, skill gaps, and access to quality data. Ultimately, the episode paints a picture of a collaborative future, where auditors harness AI to enhance their impact, focus on strategic advisory roles, and continuously upskill to stay ahead in an evolving technological landscape.