Mazda and Protiviti Launch Joint PoC for AI in Internal Auditing

Collaborative Experiment Combining AI and Internal Auditing

Mazda Corporation, in collaboration with Protiviti LLC, has kicked off a Proof of Concept (PoC) set to commence on December 22, 2025. This joint initiative aims to explore the infrastructure, processes, and resources necessary for implementing an AI-driven internal audit system. With technological assistance from Microsoft Japan, the project is designed to maximize the value derived from AI, enabling quicker and more accurate risk assessments while providing high-value strategic recommendations. This collaboration aims to enhance organizations' capacity to create, maintain, and preserve corporate value.

Background of the PoC

In recent years, the application of generative AI in internal auditing has started gaining traction, focused on improving efficiency. The revolutionary advancements in artificial intelligence suggest a transformative impact on internal audits; it’s anticipated that AI technologies will unlock new potential beyond mere efficiency. The driving force behind this movement is agent-based AI, which allows multiple AI systems to work autonomously.

Transitioning into a new phase, Protiviti anticipates within the next two to three years, a seamless integration of AI agents into conventional internal audit processes. Subsequently, a few years thereafter, it is estimated that a fully autonomous agent-based AI system for internal auditing will be established, where these AI agents will engage in timely and high-quality audits through direct communication with audit personnel and management.

Project Overview

Project Name: Project AAO (Agentic AI Orchestration)

Duration: December 22, 2025 - End of May 2026

Utilizing the Microsoft Azure environment, the project will develop a suite of AI agents capable of covering various scenarios related to traditional internal auditing processes. These agents will be interconnected through an orchestration system that enables the automation of tasks, including collaborations with external systems. The project will also assess AI governance for the internal auditing agents within the Microsoft ecosystem, ensuring transparency and security.

Additionally, sessions will be held to map out the necessary infrastructure, business transformations, and workforce development required for effective collaboration with AI, laying a roadmap for future internal audits.

Future Outlook

Protiviti aspires to establish a future of internal auditing where both humans and AI collaborate at a high level. The key transformations envisioned include:
1. Enhanced Quality of Internal Audits: Through agent-based AI, real-time continuous assurance can be achieved that addresses previously unmonitored areas with depth and breadth.
2. Optimization of Business Tasks: By expanding tasks that are substitutable by agent-based AI, resources can be redirected toward strategic operations, reducing costs associated with simpler tasks.
3. Fostering Professional Growth: Developing agent-based AI that encourages deeper insights and strategic thinking among auditors will contribute to their professional development.

The insights and findings derived from this PoC will not remain confined to individual companies; Protiviti intends to share its learnings widely, contributing to the elevation of internal audit functions and value within Japanese enterprises.

Collaborative PoC Structure

Protiviti has established a dedicated AI services development department comprising consultants with profound expertise in internal auditing and AI. This project will be driven primarily by members of this department alongside selected experts from Mazda, with technical support from Microsoft Japan. The roles are defined as follows:

- Protiviti: Project planning and operation, support for the design, development, and implementation of agent-based AI systems, and consultancy related to future audits and workforce.
- Mazda: Requirements definition for the agent-based AI system, testing its efficacy within Mazda's IT environment, and examining future audit operations and workforce.

Partner Comments

The executives at Mazda emphasize that their pursuit of digital transformation through new internal auditing methods transcends mere efficiency, paving the way for insightful controls and strategic recommendations. They highlight the necessity of freeing auditors and audit recipients from cumbersome tasks to uplift their insights and risk-based thinking, ultimately enhancing corporate value. The goal is to establish a collaborative model between humans and AI that defines the next generation of auditing practices.

Executives from Microsoft Japan express gratitude for the utilization of Azure in developing audit solutions, emphasizing the strategic significance of AI in ensuring healthy corporate growth through robust internal audits. They foresee that the integration of agent-based AI and partner insights will lead to audits that deliver not just efficiency but high-value, strategic recommendations, representing the essence of the 'Agentic World' and contributing to the sustainable growth of Japanese corporations.

About Protiviti

Protiviti LLC is a global consulting firm dedicated to helping leaders confidently confront the future with insightful perspectives driven by high expertise and objectivity. Operating in over 90 locations across 25 countries, Protiviti and its member firms provide consulting services in governance, risk, internal auditing, technology, digital operations, and more, assisting organizations in bolstering their capabilities. Recognized in Fortune Magazine's list of the 100 Best Companies To Work For for ten consecutive years, Protiviti services more than 80% of Fortune 100 companies and approximately 80% of Fortune 500 firms, along with supporting growing SMEs and entities aiming for public listings and governmental institutions.