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Survey Report: Impact of Artificial Intelligence on Corporate Governance, Risk Management and Internal Audit 2025

IIA-Singaporen tuore raportti tarkastelee tekoälyn vaikutuksia hallintoon, riskienhallintaan ja sisäiseen tarkastukseen.

190 asiantuntijan näkemyksiin perustuva raportti tarjoaa keskeisiä oivalluksia siitä, miten sisäiset tarkastajat mukauttavat roolejaan, osaamistaan ja viestintäänsä tekoälyn muuttaessa organisaatioiden toimintaa ja riskejä.


The swift rise of Artificial Intelligence (AI) is significantly reshaping organisational operations, governance structures, and risk management practices. In Singapore, this transformation is gaining momentum due to the nation’s strategic technological investments, exemplified by the Smart Nation Initiative and the National AI Strategy 2.0. These initiatives are designed to foster digital innovation, improve public service delivery, and promote sustainable economic growth. As AI becomes increasingly integrated into business processes and decision-making frameworks, it is crucial for governance, risk management, and internal audit functions to adapt concurrently. This evolution will enable organisations to capitalise on the opportunities presented by AI while effectively addressing the novel complexities and associated risks.

The Institute of Internal Auditors (IIA) Singapore’s “Impact of AI on Corporate Governance, Risk Management and Internal Audit 2025” survey aims to gauge the approaches taken by organisations in Singapore regarding the adoption, oversight, and assurance of AI technologies. The survey’s findings are intended to provide insights into existing maturity levels, identify capability gaps, and clarify stakeholder expectations. Furthermore, the research seeks to underscore the vital role that governance bodies must fulfil as facilitators of trust, custodians of ethical AI implementation, and strategic guides in this era of digital transformation.

Looking ahead, this report is intended to be both a helpful guide and a catalyst for organisations and internal audit professionals. It urges all of us to enhance our preparedness, adjust our methodologies, and actively contribute to Singapore’s goal of leveraging AI to improve lives, generate economic opportunities, and establish a reliable digital future.

Download the full report here.