Artificial intelligence is reshaping the audit profession – to the extent that 70% of audit/assurance professional respondents to ISACA’s 2025 AI Pulse Poll believe they will need to increase their skills and knowledge in AI within the next year to advance their career or even simply retain their jobs.
Below are seven ISACA resources that can help audit and assurance professionals become more confident and capable in AI:
AI Audit Toolkit
As the use of AI becomes more integral in enterprise operations, it will come under more audit scrutiny. Audit coverage and assessment techniques will need to be dynamic and multi-disciplinary to keep pace with the breakneck speed in advancement and continuous development of AI-enabled systems.
The Artificial Intelligence Audit Toolkit is a library of AI controls derived from select control frameworks and law. It has been formulated into an organized structure that allows for a better understanding of how those controls relate to different aspects of the AI lifecycle and provides IT auditors with guidance that supports building and demonstrating assurance around the effectiveness of controls supporting this dynamic emerging technology.
Introduction to AI for Auditors Online Course
This course offers a comprehensive look at AI and its potential benefits and challenges in auditing practice.
In addition to defining key AI concepts and terminology relevant to the audit profession, it explores the benefits and challenges of AI on auditing practices, explores how AI can improve audit efficiency and uncover potential issues, and assesses the ethical considerations and risks associated with the use of AI in auditing.
Auditing Generative AI: Methodology, Risk Mitigation, and Best Practices Online Course
This course equips auditors with the necessary skills to navigate the complexities of auditing generative AI effectively, covering essential concepts, strategy formulation, risk evaluation and auditing methodologies.
It addresses generative AI concepts and challenges, how to analyze generative AI and formulate strategy, evaluating generative AI risks across the AI lifecycle, developing auditing methodology and guidelines, and recognizing and overcoming unique generative AI auditing challenges.
Artificial Intelligence Blog Posts on ISACA Now Blog
The ISACA Now blog regularly features thought leadership from the ISACA community exploring how AI is changing roles and responsibilities across the digital trust disciplines, including AI’s growing influence on IT audit.
Topics explored on the blog include how auditors can leverage AI to perform their jobs more effectively, ethical implementation of AI, sound approaches to AI governance, and more.
Artificial Intelligence: A Primer on Machine Learning, Deep Learning, and Neural Networks
This book identifies the major milestones and recent advancements in AI, and summarizes the key types of modern AI models, as well as their capabilities and practical applications. It is intended to provide a foundational understanding of AI for anyone with responsibility to implement or use it in their enterprise. The book also explores the need for enterprises to implement strong governance to maximize the benefits of AI while mitigating its risks.
Artificial Intelligence Fundamentals Online Course
Course-takers will gain insight into the basics of AI functionality, applications, risks and ethical considerations.
This will include gaining a solid understanding of the fundamental disciplines of AI, effective governance, neural networks, generative AI, AI algorithms and models, and the ability to implement strategies for incorporating AI into workflows to improve efficiency and decision making.
ISACA Advanced in AI Audit (AAIA) Certification
As AI continues to impact the IT audit profession, ISACA’s new certification goes beyond standard audit credentials, addressing the leading-edge skills to assess risk, identify opportunities and ensure compliance in three key domains: AI governance and risk, AI operation, and AI auditing tools and techniques.
IT audit professionals who hold a CISA credential or are a CIA or CPA holder in an IT audit or IT advisory role are eligible to pursue AAIA.
For more AI resources from ISACA, visit www.isaca.org/ai.