Naitra Services · Internal Audit and Assurance
AI and automation for internal audit
Help for an internal audit function that intends to use artificial intelligence and automation in its own work, and needs the resulting workpapers to still support the conclusion when a quality assessor reads them.
The question that decides everything here is evidentiary. If a tool contributed to a conclusion, the file has to show what the tool did, what it was given, and what a human reviewed and accepted.
How the engagement runs
- Use case triage. Where in your lifecycle automation returns time, and where it introduces a review burden larger than the time it saves.
- Data handling. What audit data may enter which tool, under your existing confidentiality obligations and your organization's own acceptable use position.
- Documentation standard. How an AI assisted procedure is recorded so the workpaper still evidences the conclusion.
- Review design. Where a human review point is required, and what that reviewer is accountable for.
- Pilot. One engagement run under the new standard, then a retrospective on what the file looks like.
What you receive
- Use case assessment with a recommended sequence
- Written documentation standard for AI assisted procedures
- Review point design, including what is not delegated
- Pilot engagement retrospective
- A position paper your chief audit executive can take to the audit committee
What this is not
This is not a tool purchase and it is not tied to buying Naitra software. Engagements are run on whatever tools you already hold.
Also in Internal Audit and Assurance: Audit as a service Co-sourced internal audit Audit readiness
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Scope, timing, and fee are set one company at a time. Send a note describing the work you are considering and you will get a direct reply.
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