ISACA：2026审计未来：AI 如何重塑审计领域格局及应对策略报告（英文版）（17页）.pdf

1、Auditing the Future:HOW AI IS REDEFINING THE AUDIT LANDSCAPE AND HOW YOU CAN BE PREPAREDAUDITING THE FUTURE 2auditors can leverage AI tools to move from reactive to proactive monitoring.And youll gain insight into the evolving skillsets required to audit AI systems themselvessystems that are often o

2、paque,dynamic and deeply integrated into business operations.Whether youre an experienced IT auditor or just beginning to explore the implications of AI in your work,this resource will help you understand the shifting landscape and equip you with the knowledge to lead confidently into the future.The

3、 audit profession is being redefined.This is your guide to staying ahead of the curve.Artificial intelligence(AI)is no longer a distant frontier.It is a present-day force reshaping how organizations operate,make decisions and manage risk.For IT auditors,this transformation presents both a challenge

4、and an opportunity.As AI technologies become more embedded in enterprise systems,the role of the auditor must evolve to ensure that assurance,governance and compliance keep pace with innovation.This guide brings together thought leadership from seasoned professionals who are navigating the intersect

5、ion of AI and IT audit.From the practical applications of AI in risk analysis,to evidence collection and continuous assurance,to the strategic implications of AI governance and the emergence of new certifications like ISACAs Advanced in AI Audit(AAIA),these perspectives offer a comprehensive look at

6、 how auditors canand mustadapt.In these pages,you will explore how generative AI can enhance audit efficiency while raising new questions about professional judgment and data privacy.Youll learn how machine learning and predictive analytics are redefining risk assessment,and how AUDITING THE FUTURE