AI in Internal Auditing

What quality professionals should prepare for in 2026

For more than 30 years I’ve audited management systems in manufacturing, automotive, laboratory, service, and nuclear environments. During that time I’ve watched internal auditing change shape several times. Paper checklists gave way to process-based auditing. Filing cabinets gave way to digital document control. Strictly onsite work gave way to remote and hybrid methods, codified now in ISO/IEC TS 17012:2024.

Each transition created some discomfort at first. Auditors questioned whether the new method would weaken the audit. Organizations questioned whether it would add value. Over time, the profession adjusted.

Artificial intelligence is the next major shift, and it’s larger than the previous ones. The question isn’t whether AI will replace internal auditors—it will not. The better question is whether internal auditors will know how to use AI without losing professional judgment, professional skepticism, and control of the audit process.

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Shame on all of you AI pushers.

Thank You !

Thank you for this article. As an auditor, I use AI to create questions listing : I just prompt the standard(s) to be used, some findings from previous audits or from the management review, some concerns I may have, the timing and, yes, AI quickly yields a nicely formatted sheet. This is very helpful.

But I never thought using AI to make in-depth analysis of CAPA. To me, it should be the jof of the people in charge of implementing those CAPA. And the questions about auditing the AI tool itself make me think. A lot. Again : thank you.

Quality Audit

Dear Santosh,

Very useful insights for all of us in auditing community.

I will be using some of the insights especially what to be included into training program of Quality auditors for future.

Thank you

Thank you for sharing this article. AI should be used as a tool to support human decision-making, similar to standards. The main challenge is how to manage risk at different decision levels. Continued discussion on this topic is important.

Using AI for internal audits

I’ve found AI incredibly valuable in audit planning—by inputting specific clauses, I get focused outputs that significantly reduce prep time and let me focus more on meaningful auditor–auditee interactions. I’m also building an AI agent for our internal audit team, which is helping me better understand and prepare for auditing AI itself.

As adoption grows, auditors need to stay grounded in risk—data integrity, bias, traceability, and transparency. From an ISO/IAF perspective, strong governance, verifiable outputs, and auditable processes will be essential to maintain confidence in AI-driven environments.