New challenges in internal auditing are the digitization of all activities of the company. These challenges force internal audit to increasingly adopt datadriven processes. Auditing is increasingly using artificial intelligence methods such as neural networks to overcome these challenges. Auditors need to understand the fundamentals of artificial intelligence, identify the roles they need to play, identify AI risks and opportunities, prepare for change, recast their role, and adapt to process automation. Accounting firms report the use of artificial intelligence (AI) in their audit and advisory functions, citing benefits such as time savings, faster data analysis, greater accuracy, deeper insights into business processes, and improved accuracy. AI a new technology designed to mimic human cognitive skills and judgment, promises users competitive advantages. As a result, all of the Big 4 companies report their use and their plans to continue this innovation in areas such as risk assessments for audit planning, transaction testing, analysis, and creation of audit working papers, among others.