Auditors, not AI, know best

AI can enhance audit quality through data analysis, risk identification and greater efficiency, but over-reliance on AI-generated conclusions can weaken auditor independence and professional scepticism. This article by Saad Maniar, CEO of Baker Tilly UAE, examines the emerging risks of AI in auditing, including opaque models, automation bias and the transfer of professional judgment to algorithms. It highlights the importance of strong AI governance, human oversight, accountability and disciplined review to ensure AI supports auditors without replacing independent professional judgment.