AI and Audit Committee
Addresses artificial intelligence in the audit profession around internal control, independent assurance, and algorithmic accountability; develops actionable standards together with audit firms, internal audit functions, and academia.
Making artificial intelligence in audit reliable and accountable.
The committee brings together independent audit firms, internal audit functions, academia, and technology developers to establish shared principles for AI-assisted audit processes and the audit of AI systems. It prioritizes independence and methodology frameworks across topics ranging from continuous auditing to algorithmic assurance.
Findings are shared through guidelines, audit methodologies, and sector reports. The aim is to strengthen the audit profession with artificial intelligence while protecting independence, traceability, and public trust.
The topics we work on.
Algorithmic audit methodologies
Standard methods for the independent assessment of artificial intelligence systems.
Continuous and automated auditing
Real-time control and monitoring with AI-supported tools.
Audit trail and explainability
Making model decisions traceable and auditable.
Assurance and certification
Independent assurance and certification frameworks for artificial intelligence systems.
Risk-based audit approaches
Audit planning prioritized according to artificial intelligence risk.
Take your place in the AI and Audit Committee.
Be part of the work driving transformation in your sector.