In the context of the digital transformation, the role of internal audit is evolving from a mere compliance verification tool to a pivotal strategic function in enhancing corporate governance and risk management. The adoption of Artificial Intelligence (AI) technologies poses unique challenges that necessitate an advanced regulatory framework. From this perspective, this study aims to analyze the effectiveness of internal audit mechanisms in mitigating the risks arising from the use of AI systems within the Syrian banking sector. The study adopted a descriptive-analytical methodology, where primary data were collected through a questionnaire administered to a sample of specialists in audit, risk management, and information technology at banks listed on the Damascus Securities Exchange. The results of the statistical analysis revealed a significant positive relationship between the effectiveness of internal audit and the mitigation of AI risks. The findings highlighted that the competency and skills of the audit team, coupled with their use of advanced technological tools, are the two fundamental pillars for achieving effective control. Furthermore, the descriptive analysis showed that the evaluation of algorithms for bias is the least implemented practice, representing a significant weakness and a future area of risk. Accordingly, the study recommends the adoption of strategic plans to invest in building the capacity of internal audit teams and equipping them with advanced skills in data analytics, information security, and AI ethics.

Keywords: Internal Audit, Artificial Intelligence, Risk Management, Syrian Banking Sector, Algorithm Analysis