Podcasts · All Things Internal Audit
AI Ethics in Internal Audit
· 33 min · S3 E75
Episode AI Ethics in Internal Audit
The Institute of Internal Auditors Presents: All Things Internal Audit Tech
In this episode, Antonio Cacciapuoti and Alessandro Casarotti unpack the ethical challenges of artificial intelligence in internal audit and anti-financial crime. They discuss AI hallucinations as a risk to be governed, not eliminated, and examine why governance, accountability, and human judgment are central to ethical AI.
• HOST:
• Antonio Cacciapuoti, CIA, CAMS Head of Internal Audit, Eurizon Capital Vice President, IIA Luxembourg
• GUEST:
• Alessandro Casarotti Director, Forensic & Anti-Financial Crime, PwC Luxembourg
KEY POINTS:
• AI Hallucinations as a Governance Risk (00:00:28 – 00:02:46) • How AI Developers Build Ethical Safeguards (00:02:50 – 00:06:10) • Human Judgment and Ethical Decision-Making in AI (00:06:14 – 00:09:26) • Automation, Accountability, and Ethical Responsibility (00:09:26 – 00:10:49) • Global Approaches to AI Regulation (00:10:49 – 00:14:52) • Why "Human in the Loop" Is Necessary but Not Sufficient (00:14:52 – 00:19:10) • Strengthening Governance and Risk Controls for AI (00:19:10 – 00:21:01) • Using AI in Anti-Financial Crime Investigations (00:21:01 – 00:24:12) • How Fraudsters Attempt to Bypass AI Safeguards (00:24:12 – 00:27:44) • The Future Relationship Between Internal Auditors and AI (00:27:44 – 00:31:17)
Visit The IIA's website or YouTube channel for related topics and more.
IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:
• Global Internal Audit Standards
• Domain II: Ethics and Professionalism
• Knowledge Centers: Artificial Intelligence • Vison 2035 • Become a Certified Internal Auditor (CIA) • 2026 Analytics, Automation and AI Virtual Conference
Follow All Things Internal Audit:
• Apple Podcasts • Spotify • Libsyn • Deezer
Links in the notes 14
- https://www.linkedin.com/in/antonio-cacciapuotiti-30b2991b9/
- https://www.linkedin.com/in/alessandrocasarotti/?originalSubdomain=lu
- https://www.theiia.org/en/
- https://www.youtube.com/%40IIAGlobalHQ
- https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/?utm_source=google&utm_medium=cpc&utm_campaign=22100717904&utm_content=174821656482&utm_term=iia%20audit%20standards&gad_source=1&gad_campaignid=22100717904&gbraid=0AAAAADsnbmzrccWUNrcaezU3tqZKeGyb4&gclid=Cj0KCQjwucDBBhDxARIsANqFdr08xknZvGDSPOIRLC41f9Hk7-ycG2NaEy9tMs13xnjcEE9I-PeaowYaAkv0EALw_wcB
- https://www.theiia.org/en/standards/2024-standards/future-of-the-ippf-evolution/ethics-and-professionalism/
- https://www.theiia.org/en/resources/knowledge-centers/artificial-intelligence/
- https://ia-vision2035.org/
- https://www.theiia.org/en/certifications/cia/
- https://www.theiia.org/en/events/conference/virtual-conferences/analytics-and-automation-virtual-conference/
- https://podcasts.apple.com/us/podcast/all-things-internal-audit/id1649563473
- https://open.spotify.com/show/1NB6ExNTE5RaarkTRaPBcy
- https://1984d534-f92f-4772-a722-6ac47400e67e.libsyn.com/
- https://www.deezer.com/us/show/5250577
Transcript
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