Transforming Audits Through Automation and AI

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Andrea Cirillo talks with Antonio Cacciapuoti about how automation and artificial intelligence are transforming internal audit. They discuss moving beyond traditional sampling and manual processes, practical applications of data analytics and generative AI, and how automation can improve audit efficiency, coverage, and quality. The conversation also explores the risks of overreliance on technology, the importance of maintaining professional judgment, and the skills auditors need to navigate increasingly automated environments. CO-HOSTS: Andrea Cirillo, CIA Senior Director, Head of Audit Data, Artificial Intelligence, and Continuous Risk Assessment, Intesa Sanpaolo Banking Group Antonio Cacciapuoti, CIA Head of Internal Audit, Eurizon  Vice President, IIA Luxembourg   KEY POINTS: Introduction [00:00–00:50] Limitations of Traditional Internal Auditing [00:50–04:35] Technologies Transforming Internal Audit [04:35–07:49] Generative AI and Practical Audit Applications [07:49–10:12] GAIA: Integrating AI Into the Audit Process [10:12–13:45] Documenting Tagging and Preliminary Risk Analysis [13:45–16:23] Improving Audit Efficiency While Preserving Human Judgment [16:23–19:45] Risks and Limitations of Audit Automation [19:45–23:15] Automation Bias and AI Hallucinations [23:15–25:42] Essential Skills for the Future Internal Auditor [25:42–29:29] Keeping Auditors at the Center of Automation [29:29–33:08] Designing Automated Workflows and Human Oversight [33:08–34:25] Balancing Automation With Reversibility and Materiality [34:25–37:04] Final Thoughts on AI and the Future of Internal Audit [37:04–38:12] Closing [38:12–38:22] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Data Analytics Guidance and Resources for Internal Auditors Knowledge Center: Artificial Intelligence AI, Data Quality, and the Auditor's New Frontier, Internal Auditor (October 2026) AI Output: Responsible Use, Internal Auditor (August 2026) Learning Solutions: What Can IA Do that AI Cannot?<a id= "OWA729c7f9b-5600-d6e0-fa26-e668c14de9d3" class="OWAAutoLink" href= "https://www.theiia.org/en/content/articles/global-k