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Artificially Intelligent Audits

Artificially Intelligent Audits

The era of technology-enhanced auditing is upon us

Publication:
Quality Progress
Date:
September 2021
Issue:
Volume 54 Issue 9
Pages:
pp. 26-31
Author(s):
Castka, Pavel, Searcy, Cory
Organization(s):
University of Canterbury, Christchurch, New Zealand, Ryerson University, Canada

Abstract

Artificial intelligence (AI) and other smart technologies are moving forward at a rapid pace. The ISO 9001 and 14001 standards, audits and certifications must adapt to keep up with the changing and emerging technologies. It is envisioned that human auditors will work with AI to better improve audits. The challenges that must be considered to include AI are: firms must invest in new data collection technologies, a set of agreed-upon rules for the data management systems must be established, auditors need to be reevaluated and trained to work with the new technologies, the role of third-party technology providers would need to be clarified, and the ISO standards would need to be overhauled.

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