LIO Discusses Impact of AI in Internal Audit
amsterdam, zaterdag, 30 augustus 2025.
During a recent meeting of the National Internal Research Association (LIO), the opportunities, risks, and ethical aspects of artificial intelligence (AI) in internal audit were discussed. More than 100 participants from various sectors came together to learn how AI is changing the work environment of auditors and what skills are needed. Experts delved into topics such as algorithmic bias, digital resilience, and the integration of AI into compliance and risk management.
Expert Insights: Frank van Praat and Fré Vink
Frank van Praat, Partner Responsible AI at KPMG, explained how AI is changing the work environment of auditors and what new competencies are required. He emphasised that auditors should focus on developing skills in data analysis and machine learning. ‘AI offers enormous opportunities, but we must also be cautious about the ethical implications,’ said Jan Jansen, head of internal audit at XYZ Corporation [2]. Fré Vink, project manager for Responsible AI at the Audit Service Netherlands, discussed ethical aspects such as algorithmic bias and moral boundaries within internal audit. She highlighted the need for transparency and accountability in the application of AI [2].
Practical Examples and Risks
Damian Borstel, Senior Supervision Officer at the Authority for Financial Markets (AFM), discussed the IT risks associated with AI. He explained how auditors can strengthen their digital resilience to effectively respond to new threats. ‘AI can help in detecting fraud and other risks, but it is crucial that auditors understand how this technology works and how they can oversee it,’ stated Borstel [2]. The presentation by Marieke Vermeulen, ethicist, focused on the impact of AI on privacy and the need for transparency in algorithms [2].
Interactive Work Sessions
Following the presentations, participants engaged in interactive work sessions. They worked on practical case studies to think about the use and limitations of AI in their own organisations. These sessions provided participants with directly applicable insights and practical tools to take home. ‘This meeting has helped me better understand how I can integrate AI into my work while not losing sight of the ethical aspects,’ said one participant [2].
Future Perspectives
The meeting concluded with a look to the future. The next meeting is scheduled for 15 October 2025, where further steps and initiatives around AI in internal audit will be discussed. An online survey was launched after the meeting to gather feedback from participants and refine the content of future meetings [2].