Despite AI’s rapid adoption across all corners of business, its place in the boardroom remains a topic of debate. Can it — and should it — be trusted to influence governance at the highest levels of an organization?

For board directors, executive leadership and governance professionals, AI’s role in such high-stakes decision-making raises valid concerns. What if AI gets it wrong? What about data security? Could AI-generated insights introduce bias instead of clarity?

These concerns are understandable, and skepticism is both reasonable and necessary. But here’s the reality: AI is already enhancing governance workflows, streamlining board processes, and enabling more efficient, transparent, and data-driven decision-making. And it’s doing so through 

 designed specifically for governance — ones that prioritize security, transparency, and ethical use.

Before we attempt to put the debate to bed once and for all, let’s unpack some of those very legitimate concerns you may still have about using AI in the boardroom. 

The case for caution: Why boards are right to be skeptical

Governance demands absolute trust. The information shared at the board level is highly sensitive, and the decisions made in the boardroom based on that information can have far-reaching consequences for organizations, shareholders, customers and the wider public.

So, it’s no surprise that AI in governance is met with some hesitation. Among the biggest concerns include objections like:


Given the highly sensitive nature of board business, any potential AI tools involved would need to guarantee absolute privacy — not share data, not mix it with other organizations, and not expose it to unnecessary risks.


“AI insights aren’t always reliable.”


AI is powerful, but it can also hallucinate or misinterpret context. If it generates flawed insights, will directors know what to trust?


“AI could interfere with human judgment.”


Governance is built on careful deliberation, experience, and ethical reasoning. Can AI support decision-making without inadvertently diluting aspects of these critical human attributes?

These are real concerns — and they demand real solutions.

Building trust: How to use AI without sacrificing security or control

 be a trusted for governance — but only when boards leverage 

 designed with the highest standards of security, privacy, accuracy and oversight.

Here are three essential considerations you must consider before exploring the possibilities.

1. Ensure AI tools you choose are trained exclusively for your organization

Generic AI models can be risky because they learn from vast, mixed datasets. That’s unacceptable for governance. Instead, boards need AI that is trained solely on their own data, ensuring insights remain private, contextual, and relevant — never shared or influenced by external information.



 AI-powered board management software can extract key insights from board materials, generating 

 and strategic highlights — without ever pulling in outside data. 

2. Demand transparency: Clearly labeled AI-generated content

Boards need to see at a glance what AI has generated versus what is human-created. This ensures directors stay in control of decision-making, using AI as an advisor, not an authority.



 at their disposal, directors can receive AI-generated questions and talking points instantly from their board pack, but every output is clearly marked, ensuring they know exactly where insights are coming from.

3. Choose AI solutions that meet the highest security and compliance standards

AI should enhance security, not introduce risk. Boards should adopt AI platforms that comply with top-tier security protocols and ensure governance data remains protected from external threats.

Introducing Diligent AI – your trusted governance assistant

AI should never be a black box in governance. When boards use AI responsibly — with purpose-built tools designed for security, transparency, and ethical oversight — it can become a powerful asset, not a risk.

For governance professionals, the question isn’t whether AI can be trusted. It’s how to use AI in a way that earns and sustains trust. By choosing AI solutions that prioritize confidentiality, clarity, and compliance, boards can move forward with confidence — leveraging AI to enhance human decision-making.

Ready to explore AI-powered governance, but without the risks? 

Discover how AI-assisted board management software can boost your board’s efficiency, decision-making and planning with tools to use before, during and after the board meeting.

Put AI to work in your boardroom

Can AI be trusted to influence governance and board-level decision-making?

 have introduced Topical Requirements as part of its updated Global Internal Audit Standards™, transforming how internal audits are performed. Topical Requirements are designed to provide specific guidance on critical audit areas, ensuring consistency and clarity across the internal audit profession. This new approach addresses growing complexities in governance, risk management, and compliance, offering a structured way to manage high-risk and specialized areas.

In this article, we explore what Topical Requirements are, why they matter and how internal audit functions can integrate them effectively.

An introduction to Global Internal Audit Standards™ Topical Requirements

The release of the new Global Internal Audit Standards on January 9, 2025, marks a pivotal moment for the internal audit profession. These requirements are designed to address the increasing complexity of internal audit practices in areas such as governance, cybersecurity, fraud management, and operational risks.

This article explores the importance of Topical Requirements, the areas they cover, and how internal audit teams can prepare to implement them effectively.

Topical Requirements are a new addition to the internal audit framework, providing auditors with detailed guidance on handling complex and specialized audit areas. Unlike general principles that apply broadly, these requirements are tailored to address specific risk areas that are critical to organizational success.

By addressing these focused areas, Topical Requirements aim to standardize audit practices and improve the quality and consistency of audit outcomes across industries and geographies.

Why are Topical Requirements important and what are the benefits to organizations?

1. Increased relevance and resilience in a complex environment

Organizations today face a rapidly changing risk landscape, characterized by technological disruptions, evolving regulatory demands and heightened stakeholder expectations. Topical Requirements ensure that internal auditors are equipped with the tools and knowledge to address these challenges effectively and organizations that adopt these standards demonstrate their commitment to internal audit best practices, which enhances their reputation among stakeholders and regulators.

Plus, by addressing vulnerabilities in governance, operations and cybersecurity, organizations are poised for greater resilience against disruptions and risks.

With more specific guidance, Topical Requirements reduce variability in how audits are conducted. This is particularly valuable for global organizations with multiple audit teams, ensuring a standardized approach across different regions and business units.

By concentrating on critical risk areas, these requirements help organizations prioritize resources and ensure robust oversight of their most significant vulnerabilities.

Adhering to Topical Requirements demonstrates a commitment to high-quality internal auditing practices, enhancing trust among boards, regulators, and other stakeholders.

5. Enhanced professional development for auditors

Topical Requirements encourage auditors to develop specialized skills in critical areas, such as fraud investigation or cybersecurity assessments.

Preparing for the integration of Topical Requirements

Internal audit teams must take proactive steps to adopt Topical Requirements. Here's how:

Evaluate your current audit practices against the upcoming requirements. Identify gaps in processes, tools, and expertise that need to be addressed.

Invest in training programs to ensure your audit team understands the new requirements and is equipped to apply them effectively. The IIA offers resources such as webinars, workshops, and implementation guides.

Revise your audit methodologies to align with Topical Requirements. This includes updating risk assessment frameworks, audit plans, and reporting templates.

Use technology to enhance your audit capabilities in areas like cybersecurity and data privacy. Tools such as audit management software, data analytics platforms, and AI-driven risk assessments can streamline compliance.

Communicate with key stakeholders, such as the board and senior management, about the upcoming changes. Their support will be crucial for successful implementation.

Overcoming the challenges of implementing Topical Requirements

Implementing Topical Requirements may present challenges, including resource constraints, resistance to change and knowledge gaps. Organizations can overcome these challenges by:

Prioritizing high-risk areas for immediate focus.

Allocating resources strategically to build capacity in key areas.

Partnering with external experts or consultants to bridge knowledge gaps.

The introduction of Topical Requirements as part of the new Global Internal Audit Standards represents a significant step forward for the internal audit profession. By providing focused guidance on high-risk areas, these requirements ensure greater consistency, relevance and quality in internal audit practices.

Embracing Topical Requirements is not just about compliance — it’s about enhancing the value of internal audit functions and building stronger, more resilient organizations for the future.

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