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The Artificially Intelligent Audit Function

Online Exclusives ​Kitty Kay Chan, PHD, Tina Kim, CIA, CRMA, CISA, CPA Sep 10, 2020

With planning and processes, AI can revolutionize internal audit’s work and value.

Rather than poring over hand-written work logs one at a time, imagine if internal auditors could have thousands of scribbled notes automatically converted into text, analyzed, and reconciled with electronic time sheets. This is an example of how auditors can use natural language processing (NLP) and text analytics to verify the validity of reimbursements.

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​Kitty Kay Chan, PHD

Professor of Professional Practice in Applied Analytics, Academic Director of the Master of Science in Applied Analytics, Columbia University, New York


Tina Kim is deputy comptroller for State Government Accountability, New York State Office of the State Comptroller, in Albany.