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All Things Internal AuditAuthor: The Institute of Internal Auditors
All Things Internal Audit is a podcast sharing news and practical knowledge for internal auditors. Produced by The Institute of Internal Auditors, each episode features insightful interviews with knowledgeable pros, timely tips and the latest news about the profession. All Things Internal Audit is available everywhere you get podcasts. Visit www.theiia.org for more information. Language: en-us Genres: Business, Business News, Careers, News Contact email: Get it Feed URL: Get it iTunes ID: Get it |
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AI Regulation Is Here: What Internal Auditors Need to Know Now
Episode 68
Tuesday, 20 January, 2026
The Institute of Internal Auditors Presents: All Things Internal Audit AI regulation is no longer on the horizon. It's here. In this episode, Ernest Anunciacion talks with Marko Horvat about how global AI regulations are reshaping governance, risk management, and the role of internal audit. They discuss why regulators are prioritizing risk to individuals and how AI governance spans the full system life cycle. HOST:Ernest Anunciacion, CIA Head of Product Marketing, MindBridge AI GUEST: Marko Horvat, CPASenior Vice President of Business Transformation, ELB Learning KEY POINTS: Introduction and episode overview [00:00:01 – 00:00:28] Why AI regulation is accelerating globally [00:00:56 – 00:01:26] How regulators are redefining risk as harm to individuals [00:01:35 – 00:02:18] EU-style risk tiering and prohibited vs. high-risk AI use cases [00:02:37 – 00:03:36] Human-in-the-loop expectations and judgment-based AI decisions [00:03:36 – 00:04:11] What regulators expect organizations to demonstrate [00:04:31 – 00:05:32] Internal audit's expanding role across the AI life cycle [00:05:38 – 00:06:39] Readiness assessments and the challenge of locating AI use [00:06:59 – 00:07:27] AI literacy skills auditors need today [00:07:43 – 00:09:29] Explainable AI, hallucinations, and model drift [00:08:21 – 00:09:29] Common audit gaps: shadow AI, monitoring, and third-party risk [00:09:44 – 00:12:00] Why vendor AI does not transfer accountability [00:12:02 – 00:12:21] What internal audit teams should be doing right now [00:12:32 – 00:14:28] Balancing continuous monitoring with new risk exposure [00:13:48 – 00:14:20] Partnering with legal and compliance on AI governance [00:14:40 – 00:15:10] Final takeaways: AI regulation is no longer theoretical [00:15:28 – 00:16:31] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: GAM 2026 2026 Analytics, Automation and AI Virtual Conference AI Knowledge Centers Learning Solutions: European Union Regulations Learning Solutions: Leveraging Artificial Intelligence in Internal Audit Global Internal Audit Standards Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
