AI-Assisted Auditing
Enable auditors to use AI tools to plan audits, review evidence, select and analyse samples, draft findings and reports, while maintaining professional scepticism, audit principles and the integrity of audit conclusions.
Upcoming course. LMS delivery and enrolment are not open. Release dates will be confirmed.
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Planned learning outcomes
- Plan an audit with AI support, defining objectives, scope, criteria and risk-based focus areas, and planning the AI use itself
- Use AI to review documents, records and interview notes while verifying evidence and its authenticity
- Design judgement-based and statistical samples, using AI-supported population screening reproducibly
- Draft clear, evidence-based findings and nonconformity statements, checking every requirement cited
- Prepare fair, traceable audit reports with AI assistance and appropriate disclosure
- Apply professional scepticism to AI outputs and to auditee evidence
- Explain AI limitations and govern AI tools used by an audit function
- Conduct a simulated AI-assisted audit with a complete, verified audit pack