Are internal audit teams using AI to draft workpaper language yet?
For people in internal audit / IT audit / AI assurance:
Are your teams using AI to draft workpaper language, control-testing summaries, issue language, or management-response summaries yet? I’m trying to understand how firms are handling the review boundary. The risk I keep thinking about is not just hallucination. It is AI-generated language that sounds professional but subtly changes the meaning of the record:
- a sample becomes a population
- a limitation becomes comfort language
- a pending item becomes resolved
- vague language starts sounding like a conclusion
- a required format gets ignored
For teams already allowing AI-assisted drafting, is there a formal review step before the language enters the audit file? Or is this still mostly handled through normal reviewer judgment?