ECIIA Banking Forum 2026: Watch the Replay on AI in Banking and Internal Audit
How can Internal Audit make effective use of artificial intelligence while maintaining sound governance, clear accountability and professional judgement?
This question was at the heart of the ECIIA Banking Forum 2026: AI in Banking: From Hype to Value – An Internal Audit perspective, held online on 20 October 2026.
Bringing together perspectives from academic research, Audit Committees, ECB Banking Supervision and banking Internal Audit functions, the Forum examined the opportunities and challenges associated with putting AI into practice.
The Forum recording is now publicly available.
Four perspectives on AI in Internal Audit
The Forum approached AI from four complementary angles, connecting technological developments with the governance and professional considerations that shape its use.
1. Research: Auditing & AI – Hype or Disruption?
Professor Marc Eulerich explored the evolving role of AI in auditing from a research perspective, providing a basis for examining its potential and implications for the profession.
2. Audit Committee expectations
Cristina García-Peri and Sally Clark addressed the expectations placed on Internal Audit when introducing AI, including questions of governance, accountability and oversight.
3. Banking supervision
Katia Mastrodomenico and Maria Julve, from ECB Banking Supervision, contributed a supervisory perspective on AI strategy, risks, oversight and the lessons emerging from the supervisory journey.
4. Implementation in practice
Carlos Sanz-Pastor, Global Head of Internal Audit at BBVA, and Joseph Morgan, Global Head of Technology, Analytics and MI at Barclays Internal Audit, brought practical experience to the discussion, focusing on the implementation of AI within banking Internal Audit activities.
Continuing the conversation across Europe
The questions explored during the Forum extend beyond individual technologies or institutions.
For Internal Audit functions, the challenge is not simply to identify where AI can be used, but to consider where it can add value, how its use should be governed and how professional judgement can be maintained.
By bringing together research, supervisory perspectives, Audit Committee experience and banking practice, the Forum provided an opportunity to examine these questions from different professional viewpoints.
Through its Banking Committee and network of national institutes, ECIIA supports the exchange of knowledge and experience across Europe’s internal audit community.
Head of Audit Department | Chief Audit Executive | Chair of the ECIIA Banking Committee
Thank you to our speakers and participants
ECIIA would like to warmly thank all speakers for sharing their expertise and perspectives, and all participants for joining the Banking Forum 2026.
Special thanks go to Virpi Vuorinen, Chair of the ECIIA Banking Committee, for her leadership, and to the moderators and everyone involved in the preparation, coordination and delivery of the event.
By bringing together academic research, Audit Committee experience, banking supervision and practical implementation, the Forum highlighted the importance of examining AI from multiple perspectives within the Internal Audit profession.