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From AI breakthroughs to boardroom risk: How internal audit must adapt for 2027

Translating the latest AI developments into audit plans, risk assessments, and practical assurance activities.

Artificial Intelligence is evolving at a pace few organisations anticipated. Recent developments in frontier AI models, reasoning capabilities, autonomous agents, and emerging AI ecosystems are creating new opportunities for innovation, but also introducing new categories of operational, cyber, compliance, strategic, and governance risk.

For Internal Audit, this creates an important question: how will these developments change the 2027 risk assessment and audit plan?

As organisations accelerate AI adoption, Boards and Executive Management increasingly expect Internal Audit to provide assurance over AI-related risks, governance, controls, and regulatory compliance. At the same time, standards such as ISO/IEC 42001 and the emergence of AI Management Systems (AIMS) are creating more structured expectations around AI governance and accountability.

This webinar is designed to help Internal Audit leaders and practitioners understand the implications of recent AI developments, identify the risks that matter most, and determine how AI should be reflected in their 2027 audit plans and assurance activities.

This webinar will translate recent AI developments into the practical questions Internal Audit functions should be asking now: What has changed? Where are the most significant risks emerging? What should Internal Audit assess? And how should AI be reflected in your audit plan?

Topics covered in the webinar 

  • The latest AI developments and what they mean for enterprise risk management.

  • Emerging AI risk scenarios, including cyber threats, fraud and misuse, shadow AI, autonomous agents, third-party AI, model risk and regulatory exposure.

  • How AI should influence Internal Audit risk assessments and audit planning for 2027.

  • The role of AI Management Systems (AIMS) and ISO/IEC 42001 can help organisations in establishing structured AI governance, accountability and continuous oversight.

  • Practical assurance approaches, scoping questions, and audit topics organizations should consider today.


What you’ll take away from the webinar

  • Which AI developments and AI-related risks are most relevant to your organization’s enterprise risk profile. 
  • How Internal Audit can provide meaningful assurance over AI governance, controls, and use cases.

  • How to incorporate AI risks into the 2027 Internal Audit plan and risk assessment process.

  • Why an AI Management System (AIMS) is becoming a critical component of organizational resilience and trustworthy AI adoption. 

  • Which practical assurance areas and audit topics your organization can start considering today. 

Interested in attending and discovering more about the webinar?

Who is this webinar designed for?

This webinar is designed for Chief Audit Executives, Heads of Internal Audit, Internal Audit Managers, Audit Committee members, Risk Managers, Compliance leaders, CIOs, CISOs, and professionals involved in AI governance, risk management, and assurance activities that need to understand the impact of rapidly evolving AI technologies on enterprise risk, governance frameworks, and future assurance expectations.

Speakers of the day and contacts

Bram Hostyn

Bram Hostyn

Director, PwC Belgium

Lorenz Vermeersch

Lorenz Vermeersch

Senior Manager, PwC Belgium

Smirithi  Kalyanaraman

Smirithi Kalyanaraman

Manager, PwC Belgium

Connect with PwC Belgium