Artificial intelligence is reshaping how audits are planned, executed and reviewed. This practical course explores how emerging technologies are being used in audit today, the risks they introduce, and the professional judgment, governance and ethical considerations auditors must apply to remain compliant, relevant and regulator-ready.
This course unpacks how AI and emerging technologies are transforming the audit profession, from risk assessment and full-population testing to documentation, disclosure reviews and workflow automation. Using real audit-focused scenarios, the course examines data protection, explainability, ethics, regulator expectations and the role of human judgment. Participants will gain clarity on what AI can and cannot do, how to use it responsibly within ISQM 1 and the ISAs, and how firms of all sizes can adopt AI without compromising audit quality or professional standards.
Key Topics Covered
• How AI is currently used in audit engagements and assurance workflows
• Understanding “AI analysts” and structured audit workflows
• Data protection, confidentiality and POPIA considerations when using AI
• Explainable AI, audit trails and regulator-ready documentation
• Ethical judgment, professional scepticism and avoiding over-reliance on AI
• Impact of AI on audit fees, staffing models and skills development
• How small and mid-tier firms can adopt AI using existing technology
• Upskilling auditors, managers and trainees for an AI-enabled future
• Internal and external auditors
• Auditing trainees
• Firm leadership responsible for audit quality, methodology and technology adoption.
• Risk, compliance and technical professionals seeking to understand how AI is reshaping assurance work and regulatory expectations.
