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AI in audit

Where AI helps in SOX control testing, where it should stop, and how to keep every AI-assisted conclusion defensible to a reviewer and an external auditor.

AI can read invoices, purchase orders and approvals faster than a person and propose a verdict on each test attribute. That speed only matters if the result can be checked. The guides here explain why each AI verdict needs a quoted line and page from the evidence, why no AI result should change a test status until a person accepts it, how a confidence floor decides what goes straight to a human, and how to handle prompt injection when a document contains instructions aimed at the model. They also explain why an Insufficient verdict beats a forced guess when the evidence does not answer the question.

Start with AI in control testing: what it should and should not do. For how SOXLayer applies these rules, see AI for SOX control testing and the security page.