For the past few years, almost every conversation about AI and audit has run in one direction: how can auditors use AI to work faster, cover more transactions, and catch what a human reviewer would miss. That’s AI in Audit — artificial intelligence as a tool inside the audit process.

There’s a second, much less discussed side to that equation: Audit in AI — what happens when auditors operate in an environment increasingly saturated with AI-generated content.

Auditors aren’t just gaining a new tool. They’re operating in an environment where documents, identities, and evidence can be generated, altered, or fabricated more easily than ever before.

The industry has spent considerable time asking how AI will change audits. It now needs to ask an equally important question: what happens to audit when AI changes the very environment that auditors are meant to verify?

To dig deeper, visit the original article on the Thomson Reuters blog.