… of Artificial Intelligence (AI) competencies within the realm of internal auditing, particularly
in the public sector. It … the specific AI-related competencies as presented by The Institute of …

… The correct IT knowledge and skill training programmes would have to be specifically
developed to upskill these internal auditors with the appropriate digital skills to meet the current …

… internal audit could adapt its organizational structure and address the future needs of internal
auditors in the evolving public sector … internal auditors to upskill and/ or develop new skills …

… competencies essential for internal auditors to … As AI capabilities advance, auditors must
not only possess traditional technical skills, such as risk management and knowledge of internal …

… By meeting the condition of establishing human- machine relations, it may be possible for
the audit to reach the competence to audit artificial intelligence and at the same time to carry …

… gradual progress towards Artificial Intelligence but right now … this expectation that an auditor
should have both skills …it's tricky, … auditors with data skills and performance auditors do the …

… sufficient knowledge and competence to use AI tools safely, … The area of competence regarding
AI in the public sector is … employee's competence in using AI in the Swedish public sector…

… Internal auditors cannot stand by and watch as the business world embraces new technology.
The tools and techniques used in the past are no longer adequate; we need to restock our …

… on the impact of artificial intelligence (AI) and sustainability on public sector auditing. It explains
… ) is a technology programmed to resemble human decisionmaking and cognitive abilities …

… on key trends in areas, such as artificial intelligence, blockchain technology, cybersecurity,
data … within SAIs; applying science and technology in auditing; and developing competencies …