Artificial intelligence is rapidly becoming part of the audit technology conversation. But as firms evaluate new solutions, it is becoming clear that not all AI approaches are designed to solve the same problems. Some focus on accelerating individual tasks. Others are beginning to rethink how audit work moves from evidence and analysis to professional judgment.
Many AI-enabled audit tools rely on a copilot model: a user asks a question, receives a response, and then manually connects that output to the rest of the engagement. While this can improve individual tasks, it often leaves the broader audit workflow unchanged. Information still moves between systems, context can be lost between phases, and auditors remain responsible for stitching together evidence, risks, procedures, and conclusions.
A different approach is emerging. Rather than supporting isolated activities, knowledge-driven, agentic audit uses specialized AI agents that work together across the engagement. Each agent is designed to perform a specific function while sharing context with the broader workflow. The result is a more connected audit experience that helps move work forward from initial inputs through final conclusions.