AI in Audit and Assurance: Sampling, Evidence and Workpapers
AI can test whole populations and draft workpapers in minutes. Use it and still meet professional standards for evidence, sampling and independence.
Prepares you for: AAIA
What you'll be able to do
- Reconcile populations and document sampling when AI selects or tests the items
- Test controls against evidence with AI and check each result before you rely on it
- Write workpapers and findings a reviewer can follow and reperform
- Keep client data confidential and your independence intact when using AI tools
An AI-assisted audit procedure
What's in it. Attributes per control, populations reconciled to independent sources, documented sampling, what AI does and must not do, how the auditor checks each output, how findings and cause are established, documentation of AI use, and test cases.
You build it lesson by lesson, using your own organization, and submit it for your certificate. It's yours to keep and adapt.
Who it's for
Internal auditors, IT auditors, SOX testers and assurance managers.
What's inside
- Part 1Where the requirement comes from 18 min
- Part 2How small teams and enterprises meet it 16 min
- Part 3Populations and sampling 20 min
- Part 4Testing against evidence and criteria 24 min
- Part 5Workpapers and findings 20 min
- Part 6Confidentiality, independence and test cases 20 min
- Part 7Hands-on lab: small team choose one 22 min
- Part 8Hands-on lab: enterprise choose one 24 min
- Part 9Finish and submit your deliverable 20 min
Built for your size
The requirement is the same everywhere. How you meet it depends on who you have. You pick the lab that matches your organization.
How you earn the certificate
Submit your finished deliverable, which is scored against a published rubric, and pass a short scenario quiz. Your certificate goes to your wallet and can be checked by anyone on the public register.