All Things Internal Audit AI Ethics in Internal Audit
Mar 10, 2026
32:46
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
- Knowledge Centers: Artificial Intelligence
- Vison 2035
- Become a Certified Internal Auditor (CIA)
- 2026 Analytics, Automation and AI Virtual Conference