人工智能如何重塑审计领域格局及应对策略

HOW AI IS REDEFINING THE AUDIT LANDSCAPEAND HOW YOU CAN BE PREPARED Artificial intelligence (AI) is no longer a distant frontier. It is apresent-day force reshaping how organizations operate, makedecisions and manage risk. For IT auditors, this transformation auditors can leverage AI tools to move from reactive to proactivemonitoring. And you’ll gain insight into the evolving skillsetsrequired to audit AI systems themselves—systems that are often Whether you’re an experienced IT auditor or just beginning toexplore the implications of AI in your work, this resource will help This guide brings together thought leadership from seasonedprofessionals who are navigating the intersection of AI and ITaudit. From the practical applications of AI in risk analysis, toevidence collection and continuous assurance, to the strategic The audit profession is being redefined. Thisis your guide to staying ahead of the curve. In these pages, you will explore how generative AI can enhanceaudit efficiency while raising new questions about professionaljudgment and data privacy. You’ll learn how machine learning Five Ways That IT Auditors Can Put AI to Good Use By Abdul Jaleel, Advisor & Leader - Cyber Security, Technology Auditing & IR4.0. Artificial intelligence (AI) has quickly become an indispensable tool fororganizations looking to optimize operations, identify hidden risks andgain actionable insights from vast amounts of data. For IT auditors, Below are five practical ways in which AI can fit into the IT auditlandscape, supported by real-world examples and aligned to established 1. RISK ANALYSIS AND PREDICTIVE ANALYTICS Traditional risk assessments often involve manual review of businessprocesses and controls. With AI-basedpredictive analyticsandprocessmining, auditors can systematically analyze vast quantities of operationaland financial data to identify latent risks and trends. By creating models that As the technology matures, it has become progressively easier for auditorsto leverage AI responsibly and effectively. ISACA recently put forward the ISACA Advanced in AI Audit (AAIA)credential to allow auditors to layerAI expertise into their auditing skill sets. Both ISACA and The Instituteof Internal Auditors (IIA) emphasize the importance of innovation and By leveraging AI, the scope and depth of risk analysis can increase exponentially.IT auditors can integrate such analytics into their planning phase, enabling enables a more comprehensive approach. By analyzing entire data sets innear real-time, AI can flag unusual transactions or configurations that may AI-powered controls testing can provide deeper assurance than samplingalone. With AI, audits can extend beyond the manual checks to continuousmonitoring and testing (further discussed below). This approach not only 2. AUTOMATED EVIDENCE COLLECTION Collecting audit evidence is a fundamental audit procedure but can be time-consuming and still not free from human errors. AI tools can streamlinethis by intelligently extracting relevant data and documentation from AI-powered control testing can go further by analyzing entire workflowsof process, time consumed at each stage/step, and the diversions orexceptions, known as process mining. This can help auditors identify For example, a multinational manufacturing company implemented anatural language processing (NLP) solution to categorize procurement-related emails, invoices and contract documents, which drastically reduced When well-designed and thoroughly tested, AI-driven evidence collectioncan help auditors ensure quality and timeliness of information. AI-poweredsolutions not only expedite the preliminary phase of an audit but also 4. CONTINUOUS ASSURANCE (CONTINUOUS AUDITINGAND CONTROL MONITORING) Continuous Assurance (also known as Continuous Auditing) has beenon the internal audit roadmap for years, but AI accelerates and refinesthis concept. By integrating AI models into existing IT systems, data 3. INTELLIGENT CONTROLS TESTING Controls testing has traditionally involved selecting samples and manuallyverifying whether processes and safeguards are working as intended. AI STRIKING THE RIGHT BALANCE OF TECHNOLOGY ANDGOVERNANCE alerts can trigger deeper investigations or immediate remediation efforts. Aglobal logistics provider, for example, leveraged AI-enabled dashboards thatcontinuously monitored shipping transactions against policy thresholds, As AI continues to evolve, it will undoubtedly play an even greater role inhelping not just IT auditors, but auditors across all domains, to perform morerobust, timely and insightful reviews. Auditors adopting AI should remember By embedding AI-driven rules into continuous auditing frameworks, ITauditors can offer more timely insights, minimize risk exposure, and 5. AUTOMATION From predictive risk analysis to continuous controls assurance, AI can serveas a capability multiplier—enabling audit functions to offer deeper insights,reduce manual processes