AI Truth Decay

Articles Joshua Goldsmith, CFE, CAMS, Gabby Beaver Jun 08, 2026

Internal auditors need to radically expand their professional skepticism to assess the veracity of AI-generated information.

AI-generated content is reshaping audit evidence, forcing practitioners to verify data at its source.

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Auditing Artificial Intelligence (AI): A Hands-On Course for Internal Auditors – Instructor-led training course
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Essentials for AI Auditing – Instructor-led training course

Guidance

Joshua Goldsmith, CFE, CAMS

Joshua Goldsmith is head of Internal Audit Digital Solutions and Innovation at Citigroup based in New York.

Gabby Beaver

Gabby Beaver is chief auditor—Technology & Business Enablement and Artificial Intelligence at Citigroup based in London.

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Articles

AI Truth Decay

Internal auditors need to radically expand their professional skepticism to assess the veracity of AI-generated information.

You are attempting to access subscriber-restricted content.

IIA Resources

Learning

Guidance

Joshua Goldsmith, CFE, CAMS

Gabby Beaver

Learn more with our other resources

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