Abbas Al Lawati
Auditing AI and Auditing Using AI: Enhancing Your Audit Lifecycle

Explore how internal auditors can navigate AI adoption, risks, and governance frameworks. In this session „That Omani Auditor“ highlights the foundations of algorithms, the rapid rise of generative AI, and findings from the IIA’s Risk in Focus 2026 report showing digital disruption as a top global risk. Abbas provided exciting insights on the dual nature of AI in our profession. He masterfully broke down the different types of AI and the specific risks associated with each, a crucial foundation for any modern auditor. The highlight was his deep dive into the transformative potential of Agentic AI within the audit lifecycle.
Learn how auditors can provide assurance across AI projects, from planning and risk scoring to continuous monitoring, and how AI can enhance audit efficiency, data analysis, and risk detection. Gain insights into the AI maturity model, the limits of AI in leadership and culture, and guidelines for auditing AI responsibly. A roadmap for embedding AI into audit practice while safeguarding ethics, governance, and organizational relevance.