Ep 293: The Future of Internal Audit: AI, Trust, and Human Judgment w/ Rania Bijlani

This week on The Audit Podcast, Rania Bijlani, Founder & CEO of RB Advisory & Consultancy, joins the show to discuss how internal audit leaders can prepare for the future of the profession, embrace AI without losing human judgment, and build stronger partnerships across the organization.

Rania explains why auditors need to move beyond simply using AI tools and start thinking about how they can audit AI, govern its use, and become part of the strategic conversation around AI. She breaks down the three biggest risks she sees for auditors: failing to learn AI, using it only superficially, and becoming overly reliant on it. She also explains why discernment and judgment will become even more important as AI takes on more of the work.

Rania also shares her approach to helping internal audit teams become AI-ready, emphasizing that training alone isn't enough. Teams need a strategy, an actionable plan, and implementation support to turn what they learn into meaningful change.

The conversation then shifts to one of Rania's biggest areas of expertise: building trust, influence, and real partnerships within the organization. She breaks down the foundation of trust, why credibility and shared purpose matter, and how auditors can move beyond policing the business to becoming true partners.

Finally, Rania shares the biggest lesson she's learned from hosting her own podcast, Impact Legacy with Rania: across industries and leadership roles, it is the human skills — authenticity, self-belief, strategic thinking, emotional intelligence, and relationship-building — that truly make leaders stand out.

Check out Rania's podcast - Impact Legacy with Rania

04:35 Will Auditors Survive AI?

07:02 The Three Biggest AI Risks for Auditors

08:00 Why Auditors Need Discernment, Not Just Judgment

09:24 Why Human Connection Still Matters

14:20 How Internal Audit Leaders Can Prepare for the Future

16:34 Why AI Training Alone Isn't Enough