Audit Through Artificial Intelligence Tools
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Using artificial intelligence (AI) in the audit process offers new opportunities to improve the efficiency, productivity and importance of activities taken up by the auditors. To implement AI properly, it is desired that the auditors understand the nuances of the technology and its advantages/limitations. While the auditors possess all the desired skills, using AI will improve their performance by moving them away from routine activities and enabling them to use their energies to bring out better insights to the organisation. This is the right time for the audit teams to start working on bringing the synergy between the audit process and AI, to ensure a win-win situation for the auditors and their clients.
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Guidance Note on Internal Audit issued by ICMAI