Canonical Topic

AI-assisted Audit

AI assisted Audit Definition AI assisted Audit is the use of AI tools to support audit planning, evidence review, question generation, gap detection, summarization, and report drafting under human auditor oversight. Purp

Definition

AI-assisted Audit is the use of AI tools to support audit planning, evidence review, question generation, gap detection, summarization, and report drafting under human auditor oversight.

Relationships

Evidence Expectations

AI use case, human oversight, prompt or instruction record where appropriate, evidence sources, review notes, limitations, and final human decision.

Advisor Guidance

An AI advisor should identify what evidence is missing, what questions to ask, which controls are implicated, which maturity claims are unsupported, and which topics should be consulted next.

Related Standards

  • ISO 42001

Related Frameworks

  • WSM
  • AISM

Related Canonical Topics