Artificial intelligence (AI) and Machine Learning (ML) are the most advanced technologies, which is being rapidly developed around the globe. This has already brought massive transformation in human life and the many business acumen and auditing is not an exception. Many of the large auditing firm already started experimenting the application of various AI and ML in to auditing practices. In this study researchers are trying to understand how AI and ML enabled auditing enhances a better Professional skepticism and Judgement of auditors and also what are the factors influence and challenges for application of AI and ML in internal auditing. Data has been collected from internal auditors of different business sectors in Oman and the result shows that AI and ML enabled auditing practices can enhance the Professional Skepticism and Professional Judgement of auditors. Attitude of top management towards adoption of new technologies has been identified by the internal auditors as most important factor influencing application of AI and ML in auditing practices and validation of data is major challenge according to the internal auditors.