Internal audit currently plays a key role in IT governance. AI internal audits are a subset of IT internal audits. Managing AI development poses many challenges. Therefore, the purpose of this research is to examine the role of internal audit in the governance challenges of AI development. The research results show that key governance challenges in AI development include the problem of unexpected capabilities, the problem of deployment safety, the problem of risk assessment, and the problem of risk management. Internal audit can play an important role in addressing these challenges by identifying ineffective risk management practices and ensuring a more informed board.
mohammad reza khani zahrodi,V. and برگ بیدی گشتی,ف. (2025). The role of internal audit in the development of artificial intelligence. Journal of Accounting and Management Vision, 8(109), 23-34.
MLA
mohammad reza khani zahrodi,V. , and برگ بیدی گشتی,ف. . "The role of internal audit in the development of artificial intelligence", Journal of Accounting and Management Vision, 8, 109, 2025, 23-34.
HARVARD
mohammad reza khani zahrodi V., برگ بیدی گشتی ف. (2025). 'The role of internal audit in the development of artificial intelligence', Journal of Accounting and Management Vision, 8(109), pp. 23-34.
CHICAGO
V. mohammad reza khani zahrodi and ف. برگ بیدی گشتی, "The role of internal audit in the development of artificial intelligence," Journal of Accounting and Management Vision, 8 109 (2025): 23-34,
VANCOUVER
mohammad reza khani zahrodi V., برگ بیدی گشتی ف. The role of internal audit in the development of artificial intelligence. Journal of Accounting and Management Vision, 2025; 8(109): 23-34.
