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

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