This course explores how autonomous agents are transforming internal and external audit functions. Agentic AI is redefining how auditors perform risk assessments, gather evidence, test controls, and issue reports.
DESIGNED FOR
Internal and external auditors, assurance professionals, audit managers, CPA firm partners, CITP/CISA credential holders or aspirants, and professionals interested in the impact of agentic systems on audit and assurance
BENEFITS
- Describe how Agentic AI can be applied to automate key aspects of audit and assurance
- Analyze the risks and limitations of relying on autonomous systems in assurance engagements
- Apply PCAOB and ISA standards to agentic workflows in evidence collection and testing, understanding how these impact the auditor's professional judgment
- Design controls to validate, monitor, and document agent behavior during audits
- Understand how audit teams can collaborate with AI agents to enhance assurance quality
HIGHLIGHTS
- Audit use cases: automated sampling, real-time analytics, evidence gathering
- Case studies: Big 4 agent-driven assurance platforms
- Agent reliability, explainability, and audit documentation
- PCAOB AS 1105, ISA 330, and agent-auditor integration
- Governance: SOC 1/SOC 2 controls for audit AI tools
ADVANCE PREPARATION
None