I entered the internal audit profession at the age of 21. Looking back, I recognize how much I learned during those early years. The assignments were not always glamorous. I reviewed transactions, tested controls, documented processes, and spent countless hours learning how organizations really worked. Those experiences shaped my understanding of risk, governance, leadership, and business.

As I have grown older, one of the aspects of the profession I enjoy most is engaging with young professionals. Their perspectives are often refreshingly different from my own. They challenge assumptions, ask difficult questions, and remind me that every generation enters the workforce facing circumstances that seem unprecedented at the time.

Over the past two years, I have found myself increasingly concerned about the impact artificial intelligence may have on young professionals, both within internal audit and across virtually every profession. News reports routinely highlight AI’s ability to perform tasks that have traditionally been assigned to entry-level employees. Whether it is conducting research, analyzing data, drafting reports, or performing routine assessments, AI appears capable of handling many responsibilities that once served as important developmental opportunities for young internal auditors.

That reality raises important questions.

If AI performs much of the foundational work, how will future internal auditors acquire the experience and judgment that previous generations gained through those assignments? How will organizations develop future leaders if the traditional learning pathway changes dramatically?

These concerns are not unique to internal audit. They extend across accounting, law, consulting, engineering, journalism, healthcare, and many other fields.

A Generation Facing Uncertainty

My concerns extend beyond the profession itself.

I also think about the young professionals entering the workforce today. The pace of technological change is extraordinary. AI capabilities seem to advance almost weekly. New tools emerge faster than many organizations can adopt them.

That uncertainty cannot help but influence how young people view their future careers.

Recent news reports have highlighted the strong reactions that AI discussions sometimes generate among college graduates. Several commencement speeches that referenced AI sparked negative responses from students concerned about job security and future opportunities. Many young people understandably wonder whether the careers they are preparing for today will look dramatically different tomorrow.

Those concerns are real. They deserve thoughtful discussion rather than dismissal.

Yet my recent experiences have left me feeling far more optimistic.

The Conversations That Changed My Perspective

During my travels over the past several months, I have had numerous opportunities to meet with young professionals. Whether speaking at conferences, participating in leadership events, or simply engaging in informal conversations on an airplane, the discussion inevitably turns to AI.

I often begin by asking a simple question: “What impact do you think AI will have on the field you have chosen?”

Given the headlines, I expected to hear anxiety, apprehension, or uncertainty.

Instead, I heard something very different.

Most of the young professionals I speak with are enthusiastic. They are curious and energized. Rather than focusing on what AI might replace, they focused on what it might enable.

Their collective response could best be summarized in three words: “Bring it on.”

Many view AI as an opportunity rather than a threat. They talk about the ability to work faster, learn more quickly, solve bigger problems, and create value in ways that were previously impossible. Several expressed confidence that AI would open doors to career opportunities that have not yet been imagined.

What struck me most was not their technical understanding of AI. It was their mindset. They were not looking backward at what might be lost. They were looking forward to what might be gained.

A Testament to Youth and Human Resilience

These conversations reminded me of something important: every generation encounters disruption.

Previous generations experienced the arrival of personal computers, the internet, mobile technology, cloud computing, and social media. I recall the anxiety that early generations of “continuous auditing” caused in the profession. I remember hearing people say that technology enabled continuous auditing would eliminate the needs for human internal auditors. That was 30 years ago!

Each innovation generates concerns about job displacement and economic upheaval. In many cases in the past, those concerns were justified. Certain roles disappeared. Others changed dramatically. At the same time, entirely new professions emerged.

The young professionals I have met seem to understand this intuitively. They recognize that change creates uncertainty, but they also recognize that it creates opportunity.

Perhaps that reflects the optimism of youth. Perhaps it reflects confidence in their ability to adapt. I believe it reflects something even deeper: the enduring resilience of the human spirit.

Throughout history, people have adapted to technological change. We have learned new skills, created new industries, and discovered new ways to contribute. There is little reason to believe this generation will be any different.

The Human Edge Remains

During these conversations, I often share a perspective that has become central to my thinking about AI.

AI will deliver extraordinary capabilities, process information faster than humans, and identify patterns we might overlook. It will generate insights at unprecedented speed, and become an indispensable partner for professionals across every industry. But I do not believe AI will fully replicate the uniquely human capabilities that create lasting value.

In my recent work and writing, I have described these capabilities as the human edge – our professional superpowers.

• Critical thinking allows us to challenge assumptions and evaluate context.
• Intellectual curiosity drives us to ask questions that others never consider.
• Communication and storytelling help us inspire action and create understanding.
• Relationship acumen enables us to build trust and navigate complex human dynamics.
• Inspirational leadership motivates others to achieve outcomes they might not achieve alone.

These capabilities remain deeply human.

AI can assist them, augment them, and even strengthen them. But it cannot authentically replace them.

Advice for the Next Generation

Whenever I speak with young professionals, I encourage them to embrace AI rather than fear it. I coach them to leverage AI to become more productive and more effective. At the same time, I urge them to invest heavily in developing the capabilities that machines cannot easily replicate. The professionals who combine their human strengths with the power of AI will be exceptionally valuable.

The conversations I have had over the past several months leave me optimistic about the future. Young professionals are not shrinking from the challenges presented by AI. They are embracing the possibilities.

Their message is clear: bring it on.

If their confidence, adaptability, and enthusiasm are any indication, the future of our profession is in very capable hands.