AFIIA 2026 brought together internal auditors, risk professionals and governance leaders from across Africa to discuss the future of auditing. From AI adoption and continuous assurance to resource constraints and emerging risks, the conference highlighted the challenges and opportunities shaping internal audit today.
We caught up with Dino Carletti, Head of Sales at SurTech, to discuss the conversations that stood out most and what South African audit leaders should be thinking about next. Here are his answers to 5 burning questions about he future of auditing after his experience at AFIIA 2026.
Q: There was a strong focus at AFIIA around auditors needing to do more with limited resources. Based on your discussions at the conference, which pressures are South African internal audit teams currently under the most?
Dino Carletti: The pressure point that came up most consistently was the expectation gap.
Internal audit teams are being asked to provide strategic insight, not just assurance, but without corresponding increases in budget or headcount. Teams are expected to cover an expanding risk landscape that now includes cyber risk, regulatory change, third-party risk and AI, while still delivering on traditional audit responsibilities.
What has changed is that boards and audit committees are no longer willing to accept the pace of a traditional audit function as a limitation. Businesses are moving faster, risks are changing faster, and stakeholders expect internal audit to keep up.
Q: One of the recurring themes this year was data-driven auditing and the move toward smarter, faster assurance. How do you think technologies like AuditAI are changing expectations around what internal audit can deliver?
Dino Carletti: AuditAI is fundamentally changing the conversation from capacity to capability.
Historically, internal audit’s biggest constraint was time. There were only so many audits a team could complete in a year. AI-powered technologies are helping remove much of the administrative burden associated with auditing by automating activities such as evidence collection, follow-up tracking and identifying control gaps.
When auditors spend less time on administration, they can spend more time applying judgement, analysing trends and engaging with the business.
As a result, audit leaders are increasingly being measured on the quality and timeliness of the insights they provide rather than simply the number of audits completed.
Q: After spending time with audit leaders, practitioners and risk professionals at AFIIA, what was the biggest mindset shift or conversation that stood out to you personally?
Dino Carletti: The conversation around trust in AI stood out for me.
A few years ago, the discussion was whether AI should have a role in internal audit at all. Today, the conversation has evolved significantly.
Audit leaders are asking much more practical questions. They want to understand how AI reaches conclusions, why certain risks are being flagged and where human oversight remains part of the process.
That tells me the profession has moved beyond curiosity and into responsible adoption. The question is no longer “Should we use AI?” but rather “How do we use it responsibly without compromising independence or assurance quality?”
Q: Several sessions touched on agility and continuous assurance. Do you think South African organisations are ready to move away from heavily manual audit processes, or is there still hesitation around AI adoption?
Dino Carletti: I think there’s genuine readiness, but it’s not consistent across every organisation.
Many larger audit functions, particularly within financial services and listed companies, are already exploring AI-assisted auditing. The hesitation we’re seeing is often linked to data readiness and change management rather than the technology itself.
If data quality isn’t where it needs to be, organisations naturally become cautious. Likewise, moving from a manual process to a technology-driven approach requires people to work differently.
The organisations that are succeeding are not trying to transform everything overnight. They’re starting with focused pilot projects, building confidence and then expanding from there.
Waiting for perfect conditions is rarely the best strategy. The organisations making progress are learning as they go.
Q: What was one question or concern you heard repeatedly from attendees during the conference?
Dino Carletti: The question I heard most often was, “How do I justify the investment in audit technology to my audit committee?”
It’s a valid concern because internal audit typically doesn’t generate revenue the way other business functions do.
The key is reframing the conversation. Technology investments should be viewed through the lens of risk reduction, improved assurance coverage, faster audit cycles and greater strategic value to the organisation.
What was encouraging is that many organisations are now able to demonstrate measurable outcomes. As more audit leaders share their experiences and results, the business case becomes easier to build.
One of the greatest benefits of a conference like AFIIA is hearing those success stories directly from peers. There’s often no stronger endorsement than hearing from another Chief Audit Executive who has already been through the journey.
What Audit Leaders Should Take Away About the Future of Auditing
If AFIIA 2026 highlighted one thing, it’s that internal audit is evolving rapidly.
The profession is being challenged to move beyond traditional assurance and become a more agile, insight-driven partner to the business. While technology will play an important role in that transformation, success will ultimately depend on how effectively audit leaders combine innovation with sound governance and professional judgement.
For South African internal auditors, the future is not about replacing people with technology. It’s about equipping audit teams with the tools they need to deliver greater value in an increasingly complex risk environment.
