

Some Gartner research because they assess the risk landscape for 2025;
With emerging legal and regulatory uncertainties, geopolitical and economic obstacles, and the double nature of AI as a potential threat and a precious commercial asset, the main audit leaders (CAE) are faced with increased pressure by The board of directors to ensure risk management in 2025, according to Gartner, Inc.
“2025 provides more risks and high -level opportunities that stimulate the growing advice on risk management, so CAE must be sure that they are effective in helping the audit committee (AC) to pay His risk supervision responsibilities, ”said Margaret Moore Porter, distinguished VP and Research Head in the Gartner Insurance Practice.
ACS needs more information on audit risks to support advice surveillance responsibilities: in particular the most important systemic governance and emerging risks, such as AI.
“CAEs generally get less than 30 minutes with AC during formal presentations,” said Porter. “They must quickly focus on the information that CA uses most: currently concerning emerging risks with high impact such as AI and systemic governance problems.”
CAEs should prioritize the highlighting of risk trends, deep causes and systemic governance problems in their communications with audit committees. Additional documents can be used to provide detailed basic information on specific risks and routine functional updates. This approach allows CAEs to maximize their limited time, focusing on the risks that interest the most ACS.
Risks of AI
“The AI has burst on the commercial scene with the arrival of many public generative AI tools,” said Porter, “which is perhaps the most difficult for internal audit, other than adoption Rapid of technology is that the risks of AI are manifested in complexes and therefore varied.
The risks of AI can take many forms, including behavioral risks, risk of transparency and security and data risks:
- Behavioral risks are linked to ways in which algorithms and computer systems can behave badly in their performance, for example by creating inaccurate or biased results, providing obsolete information or by not respecting reach requirements.
- The risks of transparency are linked to the explanation of the model and to the disclosure of the involvement of the AI.
- Security and data risks are linked to the way in which accidental or intentional leaks or the abuse of personal or confidential information may have an impact on the company.
“While most of the audit leaders accept it, it is important to cover the key risks of the AI in the next 12 months, less than a quarter is confident in their ability to do so,” said declared to wear. “”To increase their confidence in insurance on the complex risks of AI, the audit must collaborate with insurance partners to assess and prioritize IA risk coverage needs. »»
To better support the organization in the management and assessment of AI risks, Gartner experts recommend internal audit work with legal, compliance and risk teams for;
- Organize for AI responsibility and define business practices
- Discover and inventory all the AI used in the organization
- Revisit and implement the classification of AI data, access protection and management
- Implement technical controls to support and apply policies
- Perform current governance, monitoring, validation, tests and compliance throughout the process
Gartner customers can find out more Vision of leadership for 2025: chief audit chief. Non-clicks can read: Audit survey: main priorities for audit verification chiefs.
About the Gartner Enterprise Risk conference, Audit & Compliance
Taking place on September 8 to 9, 2025 in Grapevine, Texas, Gartner Enterprise Risk conference, Audit & Compliance will cover critical challenges to the mission of risk leaders, audit and compliance of companies, in six subjects: third -party risk management; Ownership of commercial risks; Governance, risk and compliance tool; Efficiency of the compliance program; Digital audit function; And the risk landscape emerge. Follow the news and updates of conferences on X Use of hashtag #Gartnerlegal.