Artificial Intelligence and Internal Audit

Humans can differentiate between a conversation with a human and a conversation with a robot. Furthermore, they are able to make jokes, write poetry or recognise a lie by a person's voice or mimic. Can AI such as Eliza take over the activity of internal auditing? As mentioned, by asking the simplest questions, almost everybody can access information. How intelligent must AI become in order to be able to act as an internal auditing system, and what would be the role of humans in this process?