All Things Internal Audit - Agentic AI in Internal Auditing

Mar 25 2025 36 mins 2

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Warren Stippich speaks with Ethan Rojhani about the evolving role of agentic artificial intelligence in internal auditing. They discuss how agentic AI differs from traditional AI, its impact on risk assessment, and the skills internal auditors will need to adapt. They talk about the ethical considerations, automation of controls testing, and the future of AI-driven audit execution.

Host:
Warren Stippich, CIA, CRMA, CPA, national managing principal — Advisory Services Quality and Risk, Grant Thornton

Guest:

Ethan Rojhani, CPA, CFE, principal, Grant Thornton

Key Points

Introduction [00:00-00:00:06]
What is Agentic AI? [00:07-01:34]
Key Differences Between Traditional AI and Agentic AI [01:35-05:45]
The Future of Agentic AI in Internal Auditing [05:46-09:51]
Real-world Applications of Agentic AI in Internal Audit [09:52-12:25]
Shifting from Compliance to Advisory Roles [12:26-19:13]
Ethical and Risk Considerations [19:14-25:51]
The Future of Internal Auditors in an AI-driven World [25:52-30:34]
Advice for Auditors on Adopting AI [30:35-33:02]
Final Thoughts [33:03-36:04]

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