A new survey finds that internal auditors are increasingly leveraging artificial intelligence to complete audit work.
The survey, conducted by global information and software company Wolters Kluwer, finds that 39 percent of internal auditors are already employing AI and a further 41 percent intend to adopt AI in the next 12 months.
“The findings of our research show that AI is set to transform internal audit in the next 12 months, with adoption set to double to 80 percent,” said Frans Klaassen, senior vice president and general manager of Wolters Kluwer Audit & Assurance and Corporate Tax. “Over half of internal auditors identified productivity and efficiency gains as the key advantage of AI adoption in the coming year. To realize the transformative potential of AI, auditors will need access to advanced, secure technologies to optimize their operations.”
Key Findings:
The survey revealed that AI adoption will double to 80 percent in 2026 as 39 percent of internal auditors are already employing AI and a further 41 percent intend to adopt AI in the next 12 months.
This increase in adoption may be vital, as 46 percent of respondents indicated that AI adoption in their internal audit function was lower than in other areas within the same business, and only 21 percent identified that AI adoption was higher than other areas.
Key Drivers:
The impetus for increasing AI adoption is to enhance skills and provide greater access to technology, said respondents.
- Nearly half (45 percent) of survey respondents identified training in AI skills and tools as the greatest positive impact on increasing AI adoption and 84 percent would consider AI skills as important when recruiting for their internal audit function.
- More than a quarter (27 percent) of respondents identified access to dedicated AI-powered internal audit technologies as the key driver behind AI adoption. Another 15 percent cited the need for robust business-wide governance, and 13 percent highlighted the importance of internal audit leadership setting an example for AI adoption.
Productivity Gains
According to respondents, greater productivity is the key reward of AI adoption for internal auditors.
- Looking at the key advantages of AI adoption, 54 percent of respondents reported that AI will drive efficiency and productivity gains in the next 12 months for internal auditors.
- About 24 percent said that AI will free up auditors to focus on higher-value strategic activities and 13 percent expect AI to increase accuracy and reduce human error.
The survey was conducted with 4,214 Internal Audit professionals on April 30, 2025 during Navigating AI in Internal Audit: Opportunities and Challenges, a webinar from Wolters Kluwer TeamMate. “This survey underscores the growing importance of AI in internal audit and the need for businesses to invest in AI training and technologies to drive further adoption and realize the benefits of this transformative technology,” the company stated. 