I don't think that it's possible when the document is open but you can do it at opening. If the profile embeded in the document is not the same than Illustrator's working color space, Adobe's application will ask you if you want to convert the colors or leave them unchanged provided that the check boxes dedicated to policies for non-matching profiles (in the window Edition>Colors) are checked.
The conversion will happen just like in Photoshop, using Lab as connexion space but the results are not always what we want them to be: colors that could be achieved with three primaries are often saperated with 4…
Sorry if this explanation is not very clear but I don't have an english version of Illustrator…
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