Mistake 1: You fall for providers who advertise an alleged „training obligation in accordance with Art. 4 of the AI Regulation“. This sounds dramatic, but is often too generalised. Art. 4 does not require a specific mandatory course, nor does it require a certificate. The Federal Network Agency...
Speed is visible. Evidence is work in the engine room, but without evidence it is impossible to explain why something has happened. In the financial sector, this means: the figures are available - the justification is missing. When it comes down to it, it's not the „best...
AI will reveal which auditor really delivers added value. The likely future of auditing:- Sampling will disappear. AI will analyse 100 % of all bookings - Annual audit cycles will become relics. Continuous assurance takes over -...
No more experiments. Too many companies are rushing AI implementation. They only consider governance later. This leads to liability risks. It's different with the d+Ai system. START – Management Commitment BASIC – Common fundamental understanding PRO – Processes...
Author: Achim Korten, February 2026 Will AI destroy auditing? No. But it will show who can be replaced. The future of auditing:-> Sampling will disappear. AI analyses 100% of all postings -> Annual audit cycles will become...
Between efficiency, audit risks and governance If more and more companies use AI, this will not be without consequences for medium-sized auditing firms. Other industries are already demonstrating what is possible with AI. This encourages imitation, as far as the...
