Internal auditing in the age of AI and risk is more than a textbook—it is a strategic guidebook for the future of internal auditing. With AI, ethics, and digital governance at its core, Hossein Davani has crafted a visionary, practical, and essential contribution to the internal audit profession. In the fast-evolving landscape of corporate governance and digital innovation, internal audit functions face unprecedented transformation. The book "Internal Auditing in the Age of Artificial Intelligence” is not merely a guidebook; it serves as a strategic roadmap for internal auditors who are entering a new and evolving era. The internal audit profession, with the publication of new international standards in January 2025, is undergoing a transformation. This book explains these changes in detail. The author is a Ex-member of the New York State Society of Certified Public Accountants (NYSSCPA) and has years of professional experience in the field of auditing and international accounting standards. This classical book aims to provide a valuable resource for academic and professional accounting communities and will help Iranian professionals build a future aligned with international best practices. By relying on reliable international sources, especially the latest standards from the Institute of Internal Auditors (IIA) , this book offers a scientific and practical foundation for understanding digital audit standards. In the fast-evolving landscape of corporate governance and digital innovation, internal audit functions face unprecedented transformation. This book provides an essential, forward-looking framework for professionals navigating the intersection of internal audit and artificial intelligence (AI). This comprehensive work integrates global standards, regulatory shifts, and technological advancements, empowering auditors to become strategic enablers of integrity, transparency, and risk assurance in the AI era. The book includes 28 chapter and two appendix that in chapter one has explained The Evolving Definition and Role of Internal Audit The book begins by redefining the function of internal auditing in the age of AI, incorporating the 2024 update of the International Professional Practices Framework (IPPF) by the Institute of Internal Auditors (IIA). Internal audit is no longer limited to compliance checks—it has become a strategic advisor in areas such as AI ethics, ESG reporting, cybersecurity, and corporate governance. Internal auditors now operate as independent, objective partners who provide value by enhancing the organization’s governance, risk, and control environments. Key areas include: - The transition from traditional to AI-enhanced auditing. - The strategic role of internal audit in corporate decision-making. - A breakdown of the new Global Internal Audit Standards™, effective January 2025, with an implementation roadmap and comparative analysis to the older IPPF.Also in other chapters defined Artificial Intelligence Foundations and Tools in Auditing and provides auditors with a practical understanding of AI fundamentals, including- Machine learning (ML), natural language processing (NLP), and robotic process automation (RPA). - The integration of blockchain and cloud computing in audit processes. - Use cases for tools like Power BI and Python, including dashboard development, real-time anomaly detection, and predictive analytics. - The shift toward virtual and Metaverse-enabled audit environments, with detailed governance and cybersecurity implications. This section equips auditors with the technical knowledge needed to navigate AI ecosystems confidently and securely. The other chapter explained more about “Risk and Governance in AI Systems ,Roadmap for: - AI risk categorization: model risk, data quality, ethical issues, cybersecurity, and legal/regulatory uncertainties.