This article examines the critical integration of artificial intelligence (AI) competencies within the realm of internal auditing, particularly in the public sector. 

It addresses the existing gap in understanding the specific AI-related competencies as presented by The Institute of Internal Auditors (IIA) and explores their practical application for internal auditors. The study begins by tracing the origins and evolution of AI, highlighting its increasing significance across various sectors, including internal auditing. It delves into the transformative impact of AI on audit practices, emphasizing the need for internal auditors to adapt and develop new competencies in response to this technological evolution.