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Internal Audit

Cybersecurity statistics about internal audit

Showing 1-20 of 27 results

Fewer than 40% of internal audit leaders believe their internal audit function is adequately prepared to detect AI-enabled fraud.

The Internal Audit Foundation and AuditBoard2/22/2026
AI FraudOrganizational Risk

58% of internal audit leaders view AI-enabled fraud as a moderate risk.

The Internal Audit Foundation and AuditBoard2/22/2026
AI Fraud

51% of internal audit functions advise management on AI-related governance or policy updates.

The Internal Audit Foundation and AuditBoard2/22/2026
AI-Related GovernanceAI-Related Policy Updates

40% of internal audit functions support awareness or training initiatives related to AI-enabled fraud.

The Internal Audit Foundation and AuditBoard2/22/2026
AI FraudAI Fraud Training

38% of internal audit functions test or strengthen fraud prevention and detection.

The Internal Audit Foundation and AuditBoard2/22/2026
Fraud PreventionFraud Detection

31% of internal audit functions provide fraud risk assessments to leadership.

The Internal Audit Foundation and AuditBoard2/22/2026
Risk Assessment

88% of internal audit leaders identify AI-powered phishing attacks as a top risk.

The Internal Audit Foundation and AuditBoard2/22/2026
AI-Powered PhishingCybersecurity Risk

45% of internal audit leaders identify deepfake audio or video impersonation as a leading AI-enabled fraud threat.

The Internal Audit Foundation and AuditBoard2/22/2026
DeepfakesAI Fraud

29% of internal audit leaders are concerned about forged contracts or legal documents created using AI.

The Internal Audit Foundation and AuditBoard2/22/2026
Legal FraudAI Fraud

55% of internal audit leaders identify insufficient staff with relevant skills or expertise as a primary barrier to improving AI-enabled fraud preparedness.

The Internal Audit Foundation and AuditBoard2/22/2026
Skills GapAI Fraud

43% of internal audit leaders cite competing organizational priorities as a barrier to AI-specific risk management efforts.

The Internal Audit Foundation and AuditBoard2/22/2026
AI FraudAI Fraud Risk Management

43% of internal audit leaders cite insufficient time to dedicate to AI-specific risk management efforts.

The Internal Audit Foundation and AuditBoard2/22/2026
AI FraudAI Fraud Risk Management

35% of internal audit functions report extensive use of AI in audit planning and 33% report occasional use.

The Internal Audit Foundation and AuditBoard2/22/2026
AI Audit PlanningAI Adoption

35% of internal audit functions report extensive use of AI in reporting and 34% report occasional use.

The Internal Audit Foundation and AuditBoard2/22/2026
AI ReportingAI Adoption

83% of internal audit leaders expect their internal audit function to increase AI usage over the next year.

The Internal Audit Foundation and AuditBoard2/22/2026
AI Adoption

65% of internal audit leaders identify fabricated invoices or financial documents as a leading AI-enabled fraud threat.

The Internal Audit Foundation and AuditBoard2/22/2026
Financial FraudAI Fraud

41% of internal audit leaders are concerned about the use of AI to insert malicious code.

The Internal Audit Foundation and AuditBoard2/22/2026
MalwareAI Fraud

46% of internal audit leaders cite limited financial budget as a barrier to AI-specific risk management efforts.

The Internal Audit Foundation and AuditBoard2/22/2026
BudgetOrganizational Barriers

27% of internal audit leaders view AI-enabled fraud as a high risk.

The Internal Audit Foundation and AuditBoard2/22/2026
AI Fraud

57% of internal audit functions currently assess control weaknesses that enable fraud.

The Internal Audit Foundation and AuditBoard2/22/2026
Fraud Prevention