AI Audits

Internal audit of AI systems and the logs that make audit possible.

In a May 2026 Gartner poll, 93% of chief audit executives reported some AI use but only 38% had a formal AI strategy. ISACA launched the first advanced AI audit credential in May 2025, open only to holders of an existing audit certification.

Internal audit functions and AI: Use AI in some form 93%; Developing an AI strategy 39%; Formal AI strategy 38%; No AI strategy 23%; Defined AI use cases 15%. Gartner poll of 161 chief audit executives INTERNAL AUDIT FUNCTIONS AND AI Use AI in some form 93% Developing an AI strategy 39% Formal AI strategy 38% No AI strategy 23% Defined AI use cases 15% PERCENT OF FUNCTIONS, MAY 2026 GARTNER POLL OF 161 CHIEF AUDIT EXECUTIVES
Audit functions lacking AI strategy
60%
ISACA members eligible for AAIA
185,000+
China AI services filed
988
China AI apps registered
598

Evidence

Audit frameworks and credentials arrived in 2024 and 2025; strategy lags

Developments: AI Audits
DateDevelopmentCountryWhat happenedSource
Sep 13, 2024IIA AI Auditing Framework updatedInternationalAdds generative AI and LLM coverageSource
May 2025ISACA launches AAIAInternationalAdvanced AI audit credentialSource
Jun 30, 2026CAC filing totalsChina988 services filed, 598 apps registeredSource
Sep 10, 2026Gartner chief audit executive surveyGlobal60% of audit functions lack a formal AI strategySource

Rules

Logging duties make audit possible; China requires self-assessment before launch

Key rules and standards: internal AI audit
RuleJurisdictionWhat it requiresStatus
EU AI Act Articles 12 and 19EUAutomatic logging; keep logs at least six monthsDec 2027
IIA AI Auditing FrameworkInternationalPrinciples-based guide and checklistUpdated Sep 13, 2024
ISACA AAIAInternationalAdvanced AI audit credentialLaunched 2025
CAC generative AI filing and security assessmentChinaSelf-assessment and algorithm filing before launchIn force

Status colors: green in force, blue voluntary standard or framework, amber adopted and phasing in, gray draft or pending, red withdrawn.

Record

Page Record

Datasets
ai_compliance_evidence.csv (4 rows)
Key sources
IIA AI Auditing Framework updated
ISACA launches AAIA
CAC filing totals
Gartner chief audit executive survey
Last verified
October 2026