Episode 105 — Evaluate impacts and risk when integrating AI into the audit process (Task 22)
This episode focuses on Task 22 by evaluating impacts and risk when AI is integrated into the audit process itself, because AAIA expects you to govern AI use in assurance work with the same discipline you audit in others. You’ll learn how audit AI can introduce new risks, such as confidentiality exposure through data sharing, biased analysis that skews audit focus, and overconfidence in automated summaries that miss control failures. We’ll cover how to assess whether AI tools align with audit objectives, whether their limitations are understood, and what controls are needed around data handling, access, logging, and output validation. You’ll also learn how to evaluate governance decisions about when AI can assist versus when human judgment must lead, especially for scope decisions, risk ratings, and conclusions that require defensible reasoning. By the end, you should be able to answer exam scenarios by selecting the approach that integrates AI with clear boundaries, documented oversight, and evidence of validation, rather than treating AI as a shortcut that undermines audit quality. Produced by BareMetalCyber.com, where you’ll find more cyber audio courses, books, and information to strengthen your educational path. Also, if you want to stay up to date with the latest news, visit DailyCyber.News for a newsletter you can use, and a daily podcast you can commute with.
