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AI-Assisted Audit
AI-assisted audit refers to the use of artificial intelligence tools to support financial, compliance, or internal audit work, such as scanning large volumes of transactions, contracts, or access logs for anomalies and policy violations. For enterprise governance teams, it matters because auditors may rely on AI outputs that are hard to trace or validate, so organizations need clear rules on documentation, human review, and auditor independence. Regulators and standard-setters are increasingly asking how these tools were tested and who is accountable for their conclusions.
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