Assignment 4 Semester 2 2025
2 2025
Unique Number:
Due date: 25 September 2025
1. ETHICAL USE OF AI IN INTERNAL AUDIT
Introduction
Artificial intelligence (AI) has become an important tool in education and professional
practice, including the field of internal auditing. When used responsibly, AI supports
efficiency, accuracy, and deeper analysis in both academic and workplace environments.
However, ethical use is critical to ensure transparency, fairness, and accountability. In higher
education, students are encouraged to use AI for learning support without replacing their
own critical thinking or originality (MANCOSA, 2025). In the auditing profession, AI can
transform processes by enhancing risk assessment, fraud detection, and decision-making,
but its application must comply with professional ethics and standards (KPMG, 2024). This
assignment reflects on how AI can be used ethically in studying towards an internal audit
degree and in managing an internal audit department.
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1. ETHICAL USE OF AI IN INTERNAL AUDIT
Introduction
Artificial intelligence (AI) has become an important tool in education and professional
practice, including the field of internal auditing. When used responsibly, AI supports
efficiency, accuracy, and deeper analysis in both academic and workplace
environments. However, ethical use is critical to ensure transparency, fairness, and
accountability. In higher education, students are encouraged to use AI for learning
support without replacing their own critical thinking or originality (MANCOSA, 2025).
In the auditing profession, AI can transform processes by enhancing risk
assessment, fraud detection, and decision-making, but its application must comply
with professional ethics and standards (KPMG, 2024). This assignment reflects on
how AI can be used ethically in studying towards an internal audit degree and in
managing an internal audit department.
QUESTION 1.1: HOW CAN AI BE USED ETHICALLY IN STUDYING TOWARDS
AN INTERNAL AUDIT DEGREE
Artificial intelligence (AI) has become an essential educational support tool, offering
learners opportunities to enhance understanding, access diverse resources, and
develop practical skills. For students pursuing an internal audit degree, AI can help
bridge the gap between theory and practice. However, ethical use is critical to
ensure that AI strengthens learning rather than undermining academic honesty or
professional integrity.
Supporting Learning and Understanding
One of the most important ethical uses of AI in education is as a learning assistant
rather than a replacement for original student work. For example, AI-powered
platforms can simplify complex auditing concepts, provide practice questions, and
summarise theoretical frameworks (MANCOSA, 2025). In this way, students can use
AI to reinforce their understanding, while still engaging in independent study and