The Evolving Role of AI in Auditing.

ABCB is currently undertaking a project exploring the advancement of artificial intelligence and its potential to support and enhance the auditing process. Regardless of individual perspectives on AI, it is clear that the technology is here to stay. As an industry, we must proactively embrace its capabilities and adapt to its integration.
Historically, both society and the certification sector have viewed AI as a tool designed to perform specific tasks—much like a calculator or computer. However, technological progress has reached a point where AI should now be considered a collaborative partner in the workplace. This marks a fundamental shift in how we interact with machines and requires a redefinition of our approach to AI. While it is important not to overstate its capabilities, we must also avoid underestimating the value it can bring.
Concerns around AI replacing auditors are understandable, but ABCB’s forthcoming white paper will demonstrate how AI can complement and elevate the auditing profession—enhancing its effectiveness, accuracy, and overall value.
For C-suite stakeholders, AI offers the potential for more tailored reporting, improved risk management, and strategic insights that support growth, resilience, and stakeholder confidence.
We invite you to review the attached document and welcome the opportunity to collaborate with you in shaping the future of auditing.

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