The Future of Internal Audit in the Age of AI: It’s Not About the Technology at All.

Jamie Crossman-Smith
7 min readJun 5, 2024
Photo by Nick Fewings on Unsplash

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I once had the unexpected opportunity to speak about the future of internal audit to a diverse group of institutions. When I asked myself (and them) what that future looked like, the easy answer was “data analytics.” After all, I am the data guy.

But easy answers rarely tell the whole story. So, instead of a self serving sales-based monologue, I found myself lost in thoughts about what auditing will look like when we’re all zipping around in self-driving cars, working three-day weeks, or perhaps even living on the moon.

While plenty of reports exist about the industry’s future, none truly resonated with me on a practical level. They were largely a load of big consultancy driven ****. They were focused on approaches not outcomes, how we would use analytics more, and continuous monitoring and the like. I wanted to know what a successful audit function would actually look like.

So, I took a step back and came up with my own perspective. Here it is.

The Essential Skills and Knowledge of the Future Auditor

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Jamie Crossman-Smith

Jamie is Founder at Bloch.ai, the applied innovation specialists. He is also a Visiting Fellow in Enterprise AI at MMU.