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Abstract

This study explores the transformative potential of Artificial Intelligence (AI) in strengthening IT governance frameworks and optimizing system audit processes. As digital ecosystems expand, traditional governance models and manual auditing methods are increasingly insufficient to manage the complexity, velocity, and volume of data. This research highlights how AI technologies—particularly machine learning, natural language processing, and predictive analytics—can augment decision-making, improve risk management, and automate routine auditing tasks. By analysing recent implementations across diverse industries, the study reveals how AI enhances transparency, consistency, and real-time monitoring in IT governance. Furthermore, AI-powered tools offer significant advantages in anomaly detection, compliance verification, and data-driven policy enforcement, thereby reducing operational costs and human errors. The paper concludes by identifying challenges such as data privacy, ethical concerns, and the need for regulatory adaptation, emphasizing that effective integration of AI in IT governance requires a strategic alignment between technological capabilities and organizational objectives. The findings provide valuable insights for IT professionals, auditors, and policymakers seeking to modernize governance practices through intelligent automation.

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