Richard Chambers and Trent Russell discuss how AI is actually being used in internal audit in 2025 — separating hype from practical reality, common use cases like anomaly detection, report writing, risk assessment, and continuous auditing, and the importance of governance and humans-in-the-loop.

They cover challenges such as hallucinations, data sensitivity, AI anxiety, and how small teams can gain outsized benefits, concluding with a look at a future where routine testing (e.g., SOX) becomes largely automated and auditors shift toward oversight and higher‑value activities.