While editing some photos in Lightroom, an online photo editing software, I came across some new AI features to enhance my edits. It really got me pondering the potential of AI. As a photographer, it's convenient for me to rely on the camera's auto mode; however, manual mode holds a certain magic: it allows me to self-tune the ISO, shutter speed, and aperture, capturing the scene as I see it and conveying my desired visual experience to you, the viewer of my photograph. Mastering manual mode requires skill and finesse. It allows photographers to demonstrate their creative abilities. It is truly remarkable.
Learning manual mode to capture the perfect photo takes time, effort, and a constant process of experimentation and learning. The same principles are applicable to internal auditing. As you gain experience and learn from others, your examination and inquiry skills will improve. Like a photographer, you constantly fine-tune your approach, whether it's the areas you're testing, the way you ask stakeholders questions, or the manner in which you document your findings.
The progress in technology is truly remarkable when viewed through the camera. I have fond memories of my father using a Nikon F camera to capture moments on 35mm film. It was a significant development back then, but when compared to the advanced cameras today, it required even more skill. Thanks to the mirrorless body, you can now preview your shot and make adjustments on the fly before hitting the shutter release, saving you the wait for film development and the uncertainty of capturing a steady shot. By the way, auto-focus is an incredibly useful feature. Internal audit software is much the same today, particularly with the integration of generative AI.
Although the use of software to document and manage our audit work has become more widespread over the past decade, the emergence of AI is revolutionary. Indeed, the advancements in generative AI are impressive. Its capabilities are rapidly expanding, resembling a child's brain's remarkable growth and learning. We are already seeing the use of generative AI in the production of audit findings, reports, and recommendations for implementing controls to mitigate risks, which may have also been identified by AI.
However, I am concerned that as AI progresses and becomes more popular, will internal audit take the form of auto mode on my Sony alpha camera, or will manual mode continue to be used? Manual mode in photography is an art form. Similarly, internal auditing requires a keen artistic sense, relying on intuition and a gut feeling. Internal auditing is an important and distinctive function in your organization. Despite the integration of advanced AI technology into our audit process software, we still need to manually review and verify the results. I highly recommend utilizing AI as a means to further refine and enhance your proficiency in the 'manual mode'. Exercise caution and avoid excessive dependence. Ensure that it doesn't become a crutch. Question the results it provides, inquire about how others in your organization are utilizing it, and don't forget the 'manual' skills you've acquired. Using your skills alongside AI will eventually improve your abilities as an auditor.
Emotions and intuition help auditors assess risk, handle uncertainty, and make informed judgments. Human auditors can contextualize, understand cultural differences, and consider ethics. These are factors AI may fail to understand. Auditors have the unique ability to connect people, understand their challenges, and provide tailored solutions that AI can't yet offer. Combining AI technology with the auditor's insights and intuition, audit teams can enhance their process to be more thorough and efficient. Although AI can offer valuable insights and streamline certain aspects of our work, auditors must be aware of the constraints associated with relying exclusively on it. This is analogous to a novice photographer who overly relies on auto mode.
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