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Gartner s report predicts that global end-user spending on security and risk management (SRM) is expected to rise by 14.3% in 2024, with security services being the largest area of total SRM end-user spending at 42%. The increasing adoption of AI by firms necessitates the security of AI systems from threats and vulnerabilities. Internal audit (IA) plays a crucial role in ensuring AI security controls are established and effective in mitigating risks. ....