Compliance / SOX / audit · Module 5

How regulators are reading AI in the audit process

For compliance leaders who need a cautious frame without pretending to forecast rule-making.

Regulatory attention to AI in audit is best treated as a governance and evidence question, not a forecast to game.

The safer evaluation frame is durable: accountability, independence, evidence quality, model limits, reviewer competence, and retained documentation.

This scaffold does not predict rule-making timelines or make claims about specific regulators.

How regulators are reading AI in the audit process check

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1. This module's approved summary is: "A non-predictive way to think about regulatory attention to AI-assisted audit workflows."

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