AI Literacy for Auditors - Advanced
The sequel to the free Foundations course, focused on audit practice: hallucinations and bias in analyses and workpapers, confidentiality and objectivity, when AI output does and does not count as audit evidence, AI as a tool in the audit, and demonstrability toward the board, the regulator and the external reviewer. Not an auditor? There is also the broader 'AI Literacy, Deepening'.
What you'll work through
- AI risks in the audit context
This module covers the risks that arise when an auditor uses AI as a tool: hallucinations, bias, confidentiality and independence, and whether AI output is sufficient as audit evidence. - Using AI safely in audit practice
How you as an auditor combine confidential data, professional skepticism, workpaper accountability and professional standards into safe and responsible AI use in practice. - AI as a tool in the audit
Practical skills for using AI in a structured way in each audit phase, systematically validating the output against source evidence, and recognizing the classic pitfalls of over-reliance. - Demonstrably literate & professional
The closing module: how the internal audit function makes its AI literacy demonstrable, the NOREA framework as a practical compass, concrete audit habits and a look back as a stepping stone to the exam.
Start the course (no account needed)
Content last updated: 2026-09-18.