AI GRC SG Community · Internal audit
Posted by Dr Jenny Tan30 Jul 2026 ·
Internal audit and AI: assurance provider, adviser — or both at once?
Posted by Dr Jenny Tan30 Jul 2026 · 
Internal audit is being asked to give assurance over AI systems it has never audited before, while also advising on the controls those systems need.
Doing both risks auditing your own advice. Doing neither leaves the board without independent eyes on the fastest-moving risk in the business.
Angles to consider
- How is your audit function building AI capability — hiring, training or co-sourcing?
- Where do you draw the independence line?
- What does a good AI audit programme actually test?
Jenny's opening view
Having led an audit transformation, my instinct is: advise early, audit later, and be explicit about which hat you are wearing. Does that hold up in your organisation?
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