Artificial intelligence (AI) is no longer a distant future trend. It is already reshaping corporate governance, internal auditing, and the way employees experience their daily work. While organizations emphasize efficiency and innovation, questions remain about how AI adoption impacts the workforce. In their article “Investigating employees’ occupational risks and benefits resulting from artificial intelligence: An empirical analysis” published in Information & Management, Qi Wang, Xuanqi Liu, and Ke-Wei Huang explore this critical issue with a focus on the employee perspective.
The study reveals that the integration of AI into the workplace produces a double-edged effect. On the one hand, employees acknowledge substantial benefits. They report increased efficiency and productivity when AI takes over repetitive and routine tasks. They highlight opportunities for more creative and strategic work as time is freed for higher-value activities. They also value improved decision support when AI tools provide timely insights and data-driven recommendations.
On the other hand, the research highlights significant risks. Employees express concerns about job displacement and reduced role significance which raise long-term career worries. They point to heightened surveillance and privacy issues, particularly when AI systems monitor performance. They also underline the lack of transparency and trust that can fuel resistance and stress.
A key contribution of Wang, Liu, and Huang is the identification of mediating factors. The perception of AI as either beneficial or threatening strongly depends on elements such as organizational support, employee training, and transparent communication. Companies that invest in these governance mechanisms can mitigate risks and increase acceptance. Those that ignore employee concerns risk undermining trust and weakening the success of AI initiatives.
For internal auditors and governance professionals, the findings are highly relevant. Audit functions must go beyond compliance checks and technical assessments to evaluate the human dimension of AI governance. This includes monitoring how AI affects workforce morale, ethical standards, and long-term sustainability. Internal auditors can play a vital role in ensuring that AI implementation aligns with both efficiency goals and responsible corporate governance.
The article “Investigating employees’ occupational risks and benefits resulting from artificial intelligence: An empirical analysis” provides a timely foundation for organizations seeking to balance innovation with accountability. You can access the full publication in Information & Management here.