FREE WEBINAR▪️AI Didn’t Break Audit – We Were Already Broken

What Technology Is Exposing About Judgment, Curiosity, and Risk

Artificial intelligence is rapidly transforming how organizations operate and how auditors approach their work. While much of the conversation has focused on the risks and opportunities of AI, a more important question remains: what is AI revealing about the current state of audit?

AI is not creating new problems.  AI is exposing them. Over-reliance on outputs, limited understanding of underlying processes, and insufficient validation of information are challenges that existed long before AI entered the picture.

This session reframes the role of AI in audit, shifting the focus from technology to fundamentals. Participants will explore how automation bias, lack of technical understanding, and gaps in professional judgment can be amplified in an AI-enabled environment and what auditors must do to remain effective.

As part of the Verracy 2026 Free Webinar Series, this session challenges auditors to look beyond the technology and confront the foundational behaviors and assumptions that will determine audit’s relevance in a rapidly evolving landscape.

Learning Objectives:

After completing this session, participants will be able to:

• Recognize how AI and automation can amplify existing weaknesses in audit approaches and decision-making
• Identify the risks associated with over-reliance on system outputs, including automation bias and insufficient validation
• Distinguish between understanding a process and relying on the output of a system or tool
• Evaluate the importance of professional judgment, curiosity, and skepticism in an AI-enabled environment
• Apply practical approaches to validate information produced by automated systems and AI tools
• Explain how strengthening foundational audit skills is critical to effectively leveraging emerging technologies

___________________________________________________________________

CPE: 1.0 | Field: Auditing | Delivery: Group Internet Based
Level: Beginner | Prerequisites: None | Who Should Attend: Internal auditors, IT auditors, fraud examiners, risk and compliance professionals, finance professionals, and audit leaders seeking to strengthen professional judgment, skepticism, and validation skills in an AI-enabled environment.

Verracy is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Texas State Board of Public Accountancy, 505 E. Huntland Drive, Suite 380, Austin, Texas 78752 www.tsbpa.state.tx.us

Cancellation Policy:   This is a free webinar.  You may cancel at any time.

To contact Verracy:  training@verracy.com