Global Knowledge Brief - Cybersecurity Part 2: Artificial Intelligence as Friend and Foe

Global Knowledge Brief - Cybersecurity Part 2: Artificial Intelligence as Friend and Foe
  • Ways AI can enhance internal audit’s cybersecurity efforts, such as real-time threat detection

  • Risk considerations that accompany AI usage, including questions of security and ethics

  • How internal audit can help organizations avoid these AI pitfalls

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Cybersecurity is the top risk consuming internal auditors’ greatest time and effort, according to The IIA’s Risk In Focus 2024 report series. A significant emerging cybersecurity risk area is artificial intelligence, or AI. Although AI is a sophisticated tool that can help improve efficiency, productivity, and risk management across the organization, it also presents challenges including ethical and security considerations. 

The IIA’s Global Knowledge Brief on Cybersecurity, a three-part series produced in collaboration with AuditBoard, discusses the importance of examining the uses and threats of AI in internal audit. Part 2: Artificial Intelligence as Friend and Foe explores ways AI can be utilized as a positive cybersecurity tool as well the negative ramifications of AI’s potential, including:

  • Ways AI can enhance internal audit’s cybersecurity efforts, such as real-time threat detection and improving a company’s ability to respond to zero-day attacks. 
  • Risk considerations that accompany AI usage, including questions of security and ethics, the dangers of blind over-reliance, and algorithmic bias.  
  • How internal audit can help organizations avoid these AI pitfalls. 

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