GAE2615. AI as an Audit Tool: Practical Applications for Government Auditors

Artificial intelligence is rapidly changing how audit teams plan, perform, document, and evaluate audit procedures. This session will explore practical ways AI can be used as an audit tool in governmental audits, including examples related to risk assessment, document review, data analysis, audit documentation, and quality control. Participants will also discuss key considerations for responsible AI use, including professional judgment, data security, reliability of outputs, and documentation expectations.

Learning Objectives:

• Identify practical ways AI tools can support common governmental audit activities, including planning, risk assessment, data analysis, and documentation.
• Evaluate key risks and safeguards associated with using AI in audit engagements, including confidentiality, accuracy, professional skepticism, and audit evidence considerations.