SOC2506. Future-Proofing SOC Examinations: Integrating AI and Emerging Practices

Artificial intelligence (AI) is reshaping how organizations operate, but what does this mean for SOC examinations? As AI becomes increasingly integrated into business processes, it’s essential to understand how these technologies impact the audit and assurance landscape. In this session, we will dive into how AI is influencing SOC 1 and SOC 2 examinations. This session will focus on the practical techniques for managing AI development, training, and maintenance in the context of SOC reporting and will include updates from ASEC’s AI working group, along with real-world examples from firms already leveraging AI.

From identifying relevant AI technologies, to evolving examination procedures to address new challenges posed by AI-driven controls and systems, join us for an engaging discussion on how AI is reshaping the SOC examination landscape and gain actionable insights into the future. Whether you are a service auditor or a professional at a service organization looking to understand how your SOC examination may be impacted, this session will help you to stay ahead of the curve.

Learning Objectives:

• Identify different types of artificial intelligence (AI) and how service organizations are leveraging this technology in their systems.
• Distinguish when AI is relevant to a SOC 1 or SOC 2 examination.
• Analyze how firms may adapt examination procedures for AI-driven controls and processes.
• Identify techniques for managing AI development, training, and maintenance in the context of SOC reporting.