Social engineering, a manipulation technique exploiting human psychology to breach security systems, is evolving with the integration of artificial intelligence (AI), creating more sophisticated threats and opportunities for defense. Traditionally reliant on exploiting trust and human error, social engineering now utilizes AI to craft convincing phishing emails, conduct detailed reconnaissance, and simulate human interactions, enhancing the effectiveness of attacks. Conversely, AI also offers robust defensive capabilities, enabling the development of advanced detection algorithms and predictive analytics to identify and counter potential threats. The dual role of AI in social engineering—both as a tool for attackers and a defense mechanism—underscores the need for comprehensive strategies in cybersecurity, including employee education, AI-driven security tools, and robust authentication protocols. As AI continues to advance, its impact on social engineering tactics will likely increase, necessitating proactive and adaptive cybersecurity measures to mitigate the risks of AI-enhanced attacks.