AUDIT & ASSURANCE · UNPUBLISHED DRAFT

AI in audit: where does evidence begin?

Automation is only as useful as its source integrity and review trail.

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In this draft

The problem · The baseline · The review process · The outcome

A plausible answer is not audit evidence

A narrative generated by a model does not establish the sufficiency or appropriateness of evidence. Procedures, inputs and professional judgment remain necessary.

Preserve provenance

Record document versions, source locations, transformation rules and timestamps. Findings should be reproducible and reviewable.

Distinguish missing data from no finding

If a source is unavailable or coverage is incomplete, the outcome must explicitly reflect that limitation.

Keep qualified professionals accountable

Audit opinions and regulated conclusions require authorized practitioners and engagement-specific requirements.

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Start with a scoped workflow and a responsible reviewer.

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Demonstration draft only. Not a legal, accounting or audit opinion. Sources and publication approval are pending.