01
Why AI governance matters
AI governance helps audit organisations use artificial intelligence responsibly while maintaining appropriate oversight, accountability and professional standards.
AI GOVERNANCE
AI Governance for Auditors:
Responsible use of artificial intelligence in assurance.
Understand the principles, controls and safeguards needed to use artificial intelligence responsibly within modern audit workflows.
AT A GLANCE
Responsible AI requires governance, accountability and human judgement.
Strong AI governance helps audit organisations manage technology risks while preserving professional responsibility, evidence quality and accountability.
02
Define responsibility and accountability
Audit teams should clearly define who is responsible for AI-assisted processes, who reviews outputs and who has authority to approve conclusions that rely on technology-supported analysis.
03
Protect audit data
AI-enabled audit workflows may process financial, operational and confidential information. Appropriate access controls, data protection measures and secure handling procedures are therefore essential.
04
Maintain human oversight
AI-generated outputs should not automatically become audit conclusions. Professional judgement, review and challenge remain necessary when evaluating AI-assisted analysis and findings.
05
Manage AI risks and limitations
Audit organisations should consider risks such as inaccurate outputs, incomplete information, inappropriate recommendations, model limitations and insufficient explainability when using AI.
06
Document AI-assisted work
Where AI contributes to an audit workflow, teams should maintain sufficient documentation to explain how the technology was used, what information was considered and how the resulting output was reviewed.
07
Review and improve governance
AI governance should evolve as technology, audit practices and organisational requirements change. Periodic review helps ensure that controls remain appropriate and effective.
THE OraiAudit APPROACH
Use AI with confidence and appropriate controls.
OraiAudit Pro supports AI-assisted audit workflows while keeping review, governance and professional judgement at the centre of the engagement.