Artificial Intelligence for Auditors

Course Objectives

Artificial Intelligence (AI), particularly generative AI, is rapidly transforming how public sector organizations operate, make decisions, and deliver services. This course explores how AI can enhance audit planning, execution, analysis, and reporting, while recognizing the limitations and risks associated with its use. Participants will also learn about auditing the use of AI, including assessing risks, controls, and accountability frameworks for AI-enabled programs and systems.

Who Should Participate

This course is designed for experienced auditors looking to understand and apply AI in their work, and assess the use of AI within audited organizations. No technical or IT specialization is required.

Format

This is a 7-hour live virtual course delivered over two half-day sessions. The course combines instructor-led content, group discussions, and interactive exercises.

Course Outline

Day 1 | 3.5 hours

• Overview of AI and generative AI
• Effective AI prompting techniques for auditors
• Risks, limitations, and responsible use of AI
• Public sector adoption of AI and implications for accountability and audit
• AI-assisted audit planning – risk assessments, topic selection, and audit design
• Using AI in audit execution – evidence gathering, document analysis, summarization, and AI-assisted data analytics

Day 2 | 3.5 hours

• Using AI in audit reporting – synthesizing evidence, drafting findings and recommendations, and developing data visualizations
• Maintaining auditor skepticism and professional judgment when using AI-generated outputs
• Auditing AI – governance, risk management, controls, and ethical considerations
• Emerging trends and future implications for auditors

 

Accreditation

Course hours can be submitted for CPE or CPD credits, subject to approval by IIA, CPA Canada, or other professional associations.