Building a Future Digital Audit Workforce - Equipping artificial intelligence agents with computer-aided audit tools
Journal
Expert Focus
Type
journal article
Date Issued
2026-04-01
Author(s)
Abstract
Embedding autonomous artificial intelligence systems is no longer a distant prospect for auditing. Frameworks like the Model Context Protocol (MCP) and autonomous AI agent applications like OpenClaw provide the foundation for building an agentic audit workforce, which can extend the capabilities of human audit teams while pre-serving the independence, transparency, and scepticism that define oversight.
Language
English
Keywords
Auditing
Artificial Intelligence
Deep Learning
Agentic Artificial Intelligence
Model Context Protocol
HSG Classification
contribution to practical use / society
Refereed
Yes
Publisher
EXPERTsuisse
Publisher place
Zurich
Volume
2026
Number
4
Start page
182
End page
189
Pages
8
Subject(s)
Division(s)
File(s)![Thumbnail Image]()
Name
2026_04_building_a_future_digital_audit_workforce.pdf
Size
572.22 KB
Format
Adobe PDF
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