🧠 Food for thought

Implications, context, and why it matters.

Agentic AI brings an 84% auditability gap

• The playbook covers “agentic AI,” systems built to make decisions, take actions, and adapt with human workers instead of simply automating tasks 1.
• That change raises a governance problem because these systems can act in unintended ways and use reasoning that companies struggle to interpret or review 1.
• The need for guidance is clear, with 84% of organizations saying they doubt their ability to audit AI agents 2.
• Without dependable controls, that lack of oversight could slow deployment of more advanced AI by weakening trust 2.

AI governance is changing cyber defense and internal roles

• The playbook answers threats in the “Risk in Focus 2026” report, which ranks cybersecurity as the top global risk 3.
• AI now powers cyber defense tools and more convincing attacks, including phishing or deepfakes, so internal audit teams need to help organizations get ready 4.
• AI adoption is also changing how companies work by blurring the lines among internal audit, risk management, and compliance during digital transformation such as AI rollout 4.
• Internal audit teams now need to go beyond routine checks and give assurance, with advisory input when needed, across the AI lifecycle from design through ongoing monitoring 4.