26% of internal audit functions investigate and document AI's role in fraud incidents.

58% of internal audit leaders identify automated social engineering as a leading AI-enabled fraud threat.

28% of internal audit leaders are concerned about fabricated job applications or employee profiles created with AI.

27% of internal audit leaders are concerned about synthetic identity fraud enabled by AI.

25% of internal audit functions report extensive use of AI in risk assessment and 39% report occasional use.

19% of internal audit functions report extensive use of AI in fieldwork and 39% report occasional use.

54% of privacy professionals interact with internal audit.