IIA's June 2025 "Tone at the Top" report

Tone at the Top is a bimonthly newsletter published by the IIA that provides executive management, boards of directors, and audit committee members with concise information on governance-related topics.

The IIA has released the June 2025 edition of Tone at the Top, focusing on the governance implications of artificial intelligence in the boardroom.

As AI technologies become increasingly integrated into business operations and strategic decision-making, boards face new challenges in oversight, ethics, and risk management. As boards begin to rely more on AI tools, directors must adapt to a faster, more data-rich environment that alters how information is received and used.

Boards are encouraged to:

• Build foundational knowledge of AI technologies and risks
• Establish clear ethical and accountability frameworks for AI use, and
• Align AI initiatives with organizational values, transparency, and long-term strategy.

Internal audit is positioned as a strategic partner in helping boards manage AI-related risks

• Evaluating AI governance maturity, assessing the alignment of AI with company strategy, identifying potential control gaps, and supporting responsible implementation through independent assurance and advisory.

These insights highlight the urgency for board members to enhance their digital fluency and for Internal Audit functions to actively guide organizations through the use of AI.

For a detailed read, visit the IIA's official website