HomeResourcesISACA JournalIssues2026Volume 5Evaluating Professional Skepticism in AI Assisted Auditing Environments
Volume 5

Evaluating Professional Skepticism in AI-Assisted Auditing Environments

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Author: Abdelmounim Bouziane, PH.D
Date Published: 21 October 2026
Read Time: 12 minutes

Artificial intelligence (AI) has unmistakably transformed the analysis of large volumes of data. As AI-assisted tools continue to be integrated into audit processes, auditors are increasingly being tasked with exercising professional judgment over algorithm-generated outputs...

 

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