The "Internal Audit of Artificial Intelligence Applied to Business Processes", developed by IIA Spain, provides an in-depth examination of AI’s integration into modern business operations. It highlights key regulatory frameworks, including the EU AI Act, and outlines the evolving compliance landscape organizations must navigate. The paper discusses AI governance, ethical risks, and challenges in auditing AI-driven business processes. It offers practical methodologies for internal auditors, focusing on risk identification, control frameworks, and regulatory adherence.
By detailing AI models, MLOps strategies, and the impact of machine learning on enterprise systems, this document provides a structured approach for assessing AI’s effectiveness and potential risks. The paper also includes an illustrative audit work program, equipping auditors with tools to evaluate AI-driven internal controls. With AI’s rapid adoption, this resource ensures organizations implement robust oversight to maintain security, accountability, and ethical AI practices in business decision-making.