# IIAM Highlights AI Transforming Internal Audit

The Institute of Internal Auditors Malaysia (IIAM) has emphasized that artificial intelligence (AI) will transform internal audit functions by enhancing operational efficiency and enabling auditors to shift focus toward strategic advisory roles rather than replacing them. This transformation requires auditors to acquire new competencies in AI, data analytics, and business engagement to effectively manage emerging risks and strengthen governance assurance. Procurement professionals and contractors supporting government audit functions should consider these evolving skill requirements and technology adoption trends when planning future audit-related services and solutions.

- Agencies and organizations involved in internal audit should prioritize procurement of AI-enabled audit tools that complement human expertise rather than replace auditors.
- Vendors offering AI, data analytics, and governance solutions aligned with internal audit needs may find increased demand in Malaysia and similar markets.
- Training and professional development services focused on AI and data analytics for auditors represent a growing procurement opportunity.
- This shift indicates a broader trend toward integrating advanced technologies in audit and compliance functions, impacting procurement strategies for audit-related services and software.

**Jurisdictions:** sled
**Industries:** Professional Services
**Topics:** Artificial Intelligence
**Published:** September 21, 2026

### Sources
- [AI to transform internal audit, not replace auditors, says IIAM - Newswav](https://newswav.com/article/ai-to-transform-internal-audit-not-replace-auditors-says-iiam-A2609_fL0Pc4) - Newswav