Compliance / SOX / audit · Module 1

AI-augmented audit in 2026

For audit-firm partners and internal-audit leaders who need substance before marketing language takes over.

AI-augmented audit does not remove professional judgment, independence, or evidence discipline.

The credible near-term pattern is assistance around search, summarization, sampling support, exception surfacing, and documentation preparation under human review.

Editor-authored prose will replace this scaffold. It includes no firm-specific, regulator-specific, or litigation-adjacent claims.

AI-augmented audit in 2026 domain diagram — Draft for review: What is real in AI-augmented audit today, what is overclaimed, and where professional ownership remains.

AI-augmented audit in 2026 check

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Scaffold source: docs/runbooks/phase-2-finance-compliance.md#e021