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Audit Committees & Internal Audit: Navigating the Age of AI

All Things Internal Audit

Release Date: 10/29/2025

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The Institute of Internal Auditors Presents: All Things Internal Audit

Carey Blakeman sits down with Marko Horvat to discuss how audit committees should rethink internal audit’s role amid disruption, data proliferation, and rapid technology shifts. From hidden risks and shadow AI to authority versus accountability, they unpack how boards can navigate change, embrace scenario planning, and prepare for the next disruption with confidence.

HOST:
Carey Blakeman, CPA, CIA
Director of Corporate Governance Engagement, The IIA

GUEST:
Marko Horvat, CPA
Senior Vice President of Business Transformation, ELB Learning
 

KEY POINTS:

  • Introduction [00:00–00:00:31]

  • How Disruption and New Technologies Reshape Governance [00:00:49–00:02:33]

  • Data Exposure Risks in a Digital-First World [00:02:49–00:05:31]

  • Hidden Internal Risks and Blurred Lines of Authority vs. Accountability [00:06:01–00:08:34]

  • Shadow AI and the Need for Clear Guidelines [00:08:34–00:09:56]

  • Internal Audit’s Advisory Role [00:09:57–00:12:14]

  • Reframing Risk Avoidance into Risk Navigation [00:12:19–00:16:34]

  • Scenario Planning for Future Disruption [00:16:39–00:18:42]

  • Final Thoughts [00:18:42–00:19:10]

THE IIA RELATED CONTENT: 
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