Auditing Guidelines for Artificial Intelligence

Over the past few years, there has been a tremendous shift toward emerging technologies such as blockchain, robotics and artificial intelligence (AI). Significant opportunities lie ahead for AI software market penetration, despite short-term economic turbulence resulting from the COVID-19 pandemic. As AI grows in importance and popularity, the role of internal auditors has evolved in lockstep to address a variety of new challenges that have yet to be fully anticipated.

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