Technology and AI: The New Pillars of Modern Internal Auditing The digitalization and advancement of artificial intelligence demand a paradigm shift in Internal Auditing to mitigate risks such as fraud and cybercrime. In this scenario, Internal Auditing faces the challenge of evolving its professional profiles towards the strategic use of technology to mitigate critical risks like information loss and cybercrime.
Risk-Based Auditing with a Dynamic Approach Julio Jolly Moore, Managing Partner of Global Advisory Solutions, spoke at the 2026 Congress of The Institute of Internal Auditors of Panama (CONAI) about the need to adopt a «Dynamic Risk-Based Auditing» approach. Moore stated that the use of innovative technologies, such as Artificial Intelligence (AI), allows for identifying and managing threats in less time, provided there is a cultural shift towards a more proactive attitude from professionals in the field.
The Challenge of Disruptive Technologies Currently, areas like cybersecurity, data privacy, and AI pose constant risks that must be evaluated at all stages of audit programs. Moore cited research from the Autonomous University of Guadalajara, which warns that cybercrime evolves in tandem with technology. The author underscores that a paradigm shift is urgent to anticipate illicit acts in an increasingly complex and digitalized environment.
Among the most sophisticated threats are: • «Deepfake» scams: Use of AI to imitate voices and faces to steal identities or commit banking fraud. • Control evasion: Techniques to bypass identity verification systems using synthetic elements sold on social networks.
Towards a New Professional Profile Training a highly skilled workforce in technological tools is the only way for Internal Auditing to act as a shield against threats that could lead to million-dollar economic and reputational impacts.
16/Mar/2026 – web – Panama24Horas.com.pa. Panama City, Panama. – The growing digitalization of procedures and commercial transactions has transformed the relationship between citizens, companies, and institutions, consolidating a permanent reality that demands new professional competencies.
