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Webinar
AI Part 4: Auditing AI-Enabled Processes

Module 4 of the AI Series

This session walks auditors through planning, scoping, and executing an audit of an AI-enabled process from start to finish. Mike Levy lays out a four-step scoping approach, a five-step sampling methodology built for AI populations, and real-world examples covering AI-enabled journal entry review and automated expense approvals. We also cover how to map AI risks back to the five core control objectives auditors already use (authorization, accuracy, completeness, validity, access) and how to handle the issues unique to AI: hallucination, bias, and drift.

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Description

Key Learning Objectives:

  • Plan, scope, and execute an audit of an AI-enabled process.
  • Apply stratified sampling to AI populations and tie test procedures to control objectives, not to the AI's self-reported accuracy.
  • Map AI-specific risks like hallucination, bias, and drift to the core control objectives auditors already use.

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AI Part 4: Auditing AI-Enabled Processes

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Meet With Speaker,
Mike Levy

Mike Levy is a recognized leader in the internal audit profession with more than two decades of experience across internal audit, cybersecurity oversight, and enterprise risk management.

Before founding Cherry Hill Advisory, Mike served as a Chief Audit Executive and worked within Deloitte’s Risk Advisory practice. He has also held leadership roles within the Institute of Internal Auditors, including serving as Chairman of the IIA North American Board.

Mike regularly speaks at global conferences and has delivered keynote presentations to thousands of internal audit and risk professionals worldwide.

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