As firms explore what an agentic audit might look like, one concern consistently rises to the top: How do we ensure AI‑assisted steps never undermine auditor judgment or quality?
Audit is a profession built on independence, skepticism, and documented evidence. Any technology must reinforce those principles rather than dilute them. That’s why emerging agentic capabilities in audit are designed not to automate decision‑making, but to augment the auditor’s work while preserving clear, transparent control at every step.
In practice, this means agent‑assisted steps are intentionally structured around human review, human approvals, and a verifiable trail of how conclusions were reached.
Expert-in-the-loop design ensures compliance
Agentic audits are intentionally built around expert-in-the-loop workflows. This design approach prioritizes human judgment as the governing force within any AI‑supported process. Rather than removing humans from the process, expert-in-the-loop AI ensures they are positioned exactly where their expertise matters most.
In an audit context, this can include:
- Agents assembling evidence, while auditors evaluate sufficiency and appropriateness.
- Agents identifying unusual activity, while auditors assess materiality and risk relevance.
- Agents drafting elements of documentation, while auditors determine final wording and justification.
- Agents tracking status or scheduling tasks, while auditors set priorities based on professional judgment.
This approach not only maintains compliance with auditing standards, but strengthens it by ensuring consistency, auditability, and reliable documentation at every stage.
