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DataSnipperAudit automationExcel-based intelligent automation for audit evidence matching and testing.
External and internal auditors.
AI SKILLS · Finance, accounting & investment
Use AI on audit evidence with professional scepticism
Use AI for sampling, tie-outs and anomaly flags while keeping evidence sufficient, appropriate and documented.
Why this skill matters
Audit standards still require the auditor to judge evidence; an AI flag or summary is not evidence on its own.
What to learn
- Explain what an AI test did and did not cover
- Re-perform a sample of AI tie-outs and anomaly flags
- Document AI use in workpapers so a reviewer can follow it
Before you begin
Audit fundamentals and an understanding of materiality
PUT IT INTO PRACTICE
Build a work sample
Run an AI anomaly check on a fictional general ledger, re-perform a sample of the flagged and unflagged items, and write the workpaper.
Evidence of progress
A workpaper showing scope, re-performed samples, false positives and conclusions. This is a practice exercise, not an audit performed under a standard.
This exercise is an original ToolGrail suggestion. Use public, synthetic, or approved data.
LEARNING RESOURCE
IAASB: technology and the future of audit and assurance
IAASB · Resource checked 2026-11-13
Open learning resource ↗This may be documentation, a framework, or a training path. Product access, accounts, or paid licenses may be needed for hands-on exercises.
Tools you could practice with
Chosen by an editor because they support this exercise. They are examples, not requirements or endorsements: use a tool you already have access to, with synthetic or approved data, and check its evidence level.
MToolPricing not verified
MindBridgeAudit analyticsAI financial-risk analytics that scans ledgers for anomalies for audit teams.
Auditors and internal audit teams.
IToolPricing not verified
InfloDigital audit platformDigital audit platform with AI assistants, data and workflow for human-led audits.
Small and mid-tier audit firms modernising audits.
CToolPricing not verified
CasewareAudit and accounting softwareAI platform for the audit and accounting profession with workflow-embedded intelligence.
Audit and accounting firms preparing engagements and statements.
Skill descriptions, exercises, and priorities are editorial. They are not professional qualifications or guarantees of employment. Read our skills methodology →