AI is transforming internal audit, but the real risk isn’t the technology. It’s the illusion of accuracy it can create. When flawed or fragmented data trains an audit model, errors scale, blind spots deepen and outdated processes get amplified instead of improved. And without the right skills to question AI outputs, speed can outpace judgment. The shift ahead is clear. Better data governance. Stronger professional scepticism. And teams who can use AI without losing sight of the assurance princip