A Novel Digital Audit Workforce - Embedding Agentic Artificial Intelligence in Internal Auditing
Journal
Expert Focus
ISSN
2297-5624
Type
journal article
Date Issued
2025-06-01
Author(s)
Abstract
Agentic artificial intelligence (AI) enables auditors to partner with autonomous AI systems that perceive, reason, act, and learn independently. These systems promise to expand audit coverage, streamline evidence collection, and generate insights throughout the audit lifecycle. This article outlines agentic AI’s foundations and illustrates its practical benefits.
Language
English
Keywords
artificial intelligence
AI agents
Auditing
HSG Classification
contribution to practical use / society
Refereed
Yes
Publisher
EXPERTsuisse
Publisher place
Zurich
Volume
6
Start page
260
End page
267
Pages
7
Subject(s)
Division(s)
Contact Email Address
marco.schreyer@unisg.ch
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2025_6_a_novel_digital_audit_workforce.pdf
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Format
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