auditor judgement
Artificial Intelligence Will Not Replace Auditors - Yet - Yellowbook-CPE.com
Artificial Intelligence is a term being used by some to spread the message that machines are going to replace the human workforce, including auditors. This is true--to an extent. AI has so many layers, definitions, and applications that AI can be confusing to understand. At its core, a simple definition is that AI is human intelligence demonstrated by machines. The difficulty in understanding AI and its potential applications for auditors lies in precisely defining'intelligence.' AI is a technology the audit world should more easily understand by replacing'intelligence' with one of its synonyms – 'judgement.'