AI Literacy for Auditors - Foundations
AI literacy tailored to audit practice: why the obligation in Article 4 also reaches the audit function itself, the distinction between AI as an audit object and AI as a tool, and the AI Act through an audit lens: risk levels, roles and the place of AI in risk-based audit planning. Hallucinations, bias, AI output as audit evidence and demonstrability are covered in the Advanced course. Not an auditor, or working outside the audit function? Then take the broad basic course 'AI Literacy - Foundations'.
What you'll work through
- Why now? The obligation reaches the audit function too
Why AI literacy is not optional for the audit function: the legal obligation, the professional standard and the two roles that structure this course. - The AI Act through an audit lens
The provider/deployer distinction, the four risk classes, prohibited practices and transparency, and how AI compliance gets a fixed place in the audit universe and annual planning.
Start the course (no account needed)
Content last updated: 2026-08-23.