Artificial Intelligence in Auditing

Transform your audit approach by integrating artificial intelligence into every phase of the engagement. This course shows you how to use AI to perform deeper data analysis, accelerate testing procedures, and strengthen fraud detection. Learn to apply these tools while preserving professional judgment, maintaining oversight, and meeting ethical and regulatory requirements. Develop the skills needed to deliver more efficient, higher-quality audits that provide meaningful insights to clients and stakeholders.
Format

PDF Course

Course Lists
Duration

2 Hours

Course Discounts
Education Bundles

Course Information

Author: Steven Bragg
Course Number: AU1045

Learning Objectives
  • Recognize the different types of learning approaches that can be applied to AI tools.
  • Recall the best uses for natural language processing.
  • Recognize the situations to which continuous auditing can be applied.
  • Specify how AI can be used to detect fraud.
  • Recall why auditors need to oversee the use of and outputs from AI tools.
  • Recognize the risk of using “black box” AI models.
  • Recall the skill sets that auditors need in order to use AI in audits.
  • Recognize the consequences for audit firms that do not adopt AI tools.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Auditing
Prerequisites: None
Advance Preparation: None
Latest Review Date: November 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.