VendorsThe Internal Audit Foundation and AuditBoard
The Internal Audit Foundation and AuditBoard
Cybersecurity reports and statistics published by The Internal Audit Foundation and AuditBoard
8 categories1 reports
Research Reports
Reports and publications from The Internal Audit Foundation and AuditBoard
Recent Statistics & Reports
Fewer than 40% of internal audit leaders believe their internal audit function is adequately prepared to detect AI-enabled fraud.
2/22/2026•
Internal AuditAI FraudOrganizational Risk
58% of internal audit leaders view AI-enabled fraud as a moderate risk.
2/22/2026•
Internal AuditAI Fraud
51% of internal audit functions advise management on AI-related governance or policy updates.
2/22/2026•
AI-Related GovernanceInternal AuditAI-Related Policy Updates
40% of internal audit functions support awareness or training initiatives related to AI-enabled fraud.
2/22/2026•
AI FraudInternal AuditAI Fraud Training
38% of internal audit functions test or strengthen fraud prevention and detection.
2/22/2026•
Fraud PreventionInternal AuditFraud Detection
31% of internal audit functions provide fraud risk assessments to leadership.
2/22/2026•
Risk AssessmentInternal Audit
88% of internal audit leaders identify AI-powered phishing attacks as a top risk.
2/22/2026•
AI-Powered PhishingCybersecurity RiskInternal Audit
45% of internal audit leaders identify deepfake audio or video impersonation as a leading AI-enabled fraud threat.
2/22/2026•
DeepfakesAI FraudDeepfake Audio
29% of internal audit leaders are concerned about forged contracts or legal documents created using AI.
2/22/2026•
Legal FraudAI FraudForged Contracts
55% of internal audit leaders identify insufficient staff with relevant skills or expertise as a primary barrier to improving AI-enabled fraud preparedness.
2/22/2026•
Skills GapInternal AuditAI Fraud
43% of internal audit leaders cite competing organizational priorities as a barrier to AI-specific risk management efforts.
2/22/2026•
AI FraudInternal AuditAI Fraud Risk Management
43% of internal audit leaders cite insufficient time to dedicate to AI-specific risk management efforts.
2/22/2026•
AI FraudInternal AuditAI Fraud Risk Management
35% of internal audit functions report extensive use of AI in audit planning and 33% report occasional use.
2/22/2026•
AI Audit PlanningAI AdoptionInternal Audit
35% of internal audit functions report extensive use of AI in reporting and 34% report occasional use.
2/22/2026•
AI ReportingAI AdoptionInternal Audit
83% of internal audit leaders expect their internal audit function to increase AI usage over the next year.
2/22/2026•
AI AdoptionInternal Audit
65% of internal audit leaders identify fabricated invoices or financial documents as a leading AI-enabled fraud threat.
2/22/2026•
Financial FraudAI FraudInternal Audit
41% of internal audit leaders are concerned about the use of AI to insert malicious code.
2/22/2026•
MalwareAI FraudInternal Audit
46% of internal audit leaders cite limited financial budget as a barrier to AI-specific risk management efforts.
2/22/2026•
BudgetOrganizational BarriersAI Risk Management
27% of internal audit leaders view AI-enabled fraud as a high risk.
2/22/2026•
Internal AuditAI Fraud
57% of internal audit functions currently assess control weaknesses that enable fraud.
2/22/2026•
Fraud PreventionInternal Audit
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