AI in Audit
1 minute read
Generative and Agentic AI Guidance
The FRC’s Generative and Agentic AI guidance discusses audit quality risks associated with GenAI and agentic AI tools, alongside possible mitigations and principles for exercising professional judgement when seeking to obtain appropriate confidence in the outputs of these tools. The guidance provides illustrative examples that set out potential risks and mitigations for two use cases.
| Name | Generative and Agentic AI Guidance |
|---|---|
| Publication date | 30 March 2026 |
| Type | Guidance |
| Format | PDF, 583.2 KB. View HTML version |
| Name | Generative and Agentic AI Guidance factsheet |
| Publication date | 30 March 2026 |
| Type | Information sheet |
| Format | PDF, 248.0 KB. View HTML version |
AI in audit: Illustrative example and documentation guidance
The FRC’s AI in Audit looks at the potential use case of AI to enhance procedures over journals, and provides guidance on documenting tools that use AI.
| Name | AI in audit: Illustrative example and documentation guidance |
|---|---|
| Publication date | 26 June 2025 |
| Type | Guidance |
| Format | PDF, 521.0 KB. View HTML version |