UNDERSTANDING AUDITING
The role of the auditor in the AI era
Predictive analytics: Getting ahead of issues
Predictive analytics uses historical and real-time data combined with machine learning to help auditors anticipate problems before they occur. Instead of waiting for something to go wrong, auditors will proactively pinpoint areas that might see compliance issues, incomplete processes, or potential management system failures down the track.
Yet, while AI tools are great at spotting patterns or unusual activity, they can’t tell you why something’s happening. They won’t catch underlying cultural issues, behavioural subtleties, or organisational struggles. That’s exactly why skilled auditors still matter – AI provides data, but auditors deliver insight, judgement, and practical understanding of what’s really happening on the ground.
Continuous AI auditing
Continuous auditing using AI is another big change on the horizon. Organisations will increasingly embed AI-powered audit “agents” directly into their systems, keeping an eye on compliance and risk factors around the clock. When these tools detect something unusual – like missing records, repeated small errors, or inconsistencies – they’ll flag it immediately.
However, it still takes a switched-on auditor to work out whether these flags are genuinely significant, what the real-world impact might be, and what needs to be done about them. While AI quickly identifies issues, auditors interpret and respond strategically – providing context and advice to management. It’s teamwork between human judgement and AI capability.
Why human auditors will always be essential
The growth of AI in auditing doesn’t mean auditors become less important – in fact, it should be seen as an opportunity. Auditors who can understand operational realities, uncover human challenges, and build trust with frontline staff will become even more valuable.
While AI is adept at handling repetitive, compliance-based tasks, auditors can engage in deeper operational learning – asking questions like:
- “What does a good day look like in your role?”
- “Where in this process is it easy to make mistakes?”
- “What are the biggest headaches you face day-to-day?”
These sorts of conversations reveal what’s really going on beneath surface-level compliance and paperwork – things AI alone cannot grasp. Auditors provide the essential human context, empathy, and deeper understanding needed to interpret and improve management systems effectively.
Key skills auditors need for the future
To succeed alongside AI, management systems auditors will need to develop and hone distinctly human skills like:
- Humility: Acknowledging and respecting the expertise of frontline workers.
- Curiosity: Genuinely exploring deeper operational realities and hidden issues.
- Learning Mindset: Using audits as opportunities to learn and improve—not just tick boxes or find faults.
These qualities will help auditors provide greater value beyond mere compliance checks – generating practical insights that management can use to genuinely improve their organisation.
Getting auditors ready for the future
As management systems auditing continues to evolve, auditors must embrace new AI-driven tools while doubling down on their uniquely human strengths. Auditors who successfully integrate powerful technologies with meaningful human insights will become invaluable strategic assets – helping organisations proactively manage risks, improve systems, and achieve better outcomes.
Auditor Training Co’s exclusive 1-Day Advanced Audit Practice course delves into these concepts – equipping participants with the knowledge and skills they need to improve their organisation’s audit program and shift towards greater learning and improvement.