Auditing AI? Ask What the Monitor Missed.
Anthropic's agent-monitoring data points to three questions auditors should ask when AI is used in their organization.
AI in Internal Audit
A knowledge worker watching their own profession get disrupted—and documenting it.
Notes on AI, automation, and the future of knowledge professions. By Mike Broekhof.
Vision
80 / 20 — The future of internal audit
A twenty-slide argument for where internal audit is heading.
80% knowledge work 20% intelligence work
20 essays distilled into one deck View the presentation
Latest
California Is Building a Profession of AI Auditors. You Are the Auditee.
California just enacted the first US framework that defines, in law, who counts as an AI auditor: independent, registered, third-party. Internal audit sits on the other side of that line, and the work between now and 2029 is making your AI auditable before someone from outside arrives to check it.
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The Auditors With No Referee Are Adopting AI the Fastest
A small refereed study found internal auditors adopting AI faster than external auditors, and more relaxed about it. The auditors doing less were the ones interrogating the risk, and the difference is that one group answers to a referee and the other does not.
Human Where You Must. AI Where You Can.
Organizations engage internal audit for two different reasons, and we have never had to separate them because both arrived through the same door. AI separates them. Formal assurance stays human. Advisory becomes something the business reaches in five minutes instead of six weeks.
OpenAI Built the Access Controls Your Organization Hasn't
OpenAI gated its exploit-writing model behind identity verification, scoped authorization, hardware keys, and sandboxing. That control set is the template for an audit question most functions have not scoped: who inside your walls can now reach offensive AI, and on whose authority.
About
I'm Mike Broekhof—a Certified Internal Auditor with a postgraduate accountancy background, based in the Netherlands, experimenting with what happens when AI meets a profession built on judgment, skepticism, and documentation.
More about me and this site →What I'm Building
Automated audit workflows, continuous control monitoring agents, and AI governance frameworks. The goal isn't to replace auditors—it's to understand what parts of the profession can be automated.
Current projects →