Auditors

Prepare detailed reports on audit findings.

AI: Fully automatable - Given audit findings and evidence, AI can generate detailed, formatted audit reports and narratives automatically and at scale.

Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.

AI: Fully automatable - AI and ML systems are capable of collecting and analyzing large datasets to detect deficient controls, duplication, extravagance, likely fraud, and noncompliance, though humans are needed to investigate and validate findings.

Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.

AI: Fully automatable - Automated tools and AI can inspect account books and accounting systems for procedural compliance, efficiency issues, and deviations from accepted procedures, flagging exceptions for human review.

Prepare, analyze, and verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.

AI: Fully automatable - AI can prepare, analyze, and perform many verification checks on annual reports and financial statements using accounting rules and statistical procedures, accelerating assessment and planning workflows.

Review data about material assets, net worth, liabilities, capital stock, surplus, income, and expenditures.

AI: Fully automatable - AI can review and synthesize data on assets, net worth, liabilities, capital stock, surplus, income, and expenditures to produce accurate summaries and assessments of financial condition.

Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets.

AI: Fully automatable - AI can apply financial formulas, valuation models, and tax rules to evaluate finances and compute tax liabilities reliably, so this calculation-and-rule-driven task can be largely automated.

Produce up-to-the-minute information, using internal computer systems, to allow management to base decisions on actual, not historical, data.

AI: Fully automatable - AI can integrate with internal systems, query live data feeds, and generate real-time dashboards and alerts to provide up-to-the-minute information for management.

Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.

AI: Fully automatable - AI can parse payroll and personnel records, compute unemployment and workers' comp liabilities, and check tax compliance at scale, making the core auditing computations and rule-checks fully automatable (with human review for disputes).

Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.

AI: Partial - AI can analyze asset utilization, compile audit results, and produce actionable recommendations, but reporting to management and driving operational/financial change requires human communication and decision authority.

Supervise auditing of establishments, and determine scope of investigation required.

AI: Partial - AI can recommend audit scopes and help schedule and coordinate audits, but supervising auditing teams and making final scope and investigatory judgments require human oversight and accountability.

Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.

AI: Partial - AI can analyze financial and information systems, identify control gaps and recommend standard controls from frameworks using logs and configs, but lacks full contextual judgment and stakeholder validation to complete the task autonomously.

Confer with company officials about financial and regulatory matters.

AI: Partial - AI can draft briefings, prepare regulatory analyses, and support conversations, but cannot fully replace live interpersonal negotiation, persuasion, and nuanced judgement in meetings with company officials.

Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.

AI: Partial - AI can reconcile digital records and scanned checks and securities, but cannot perform physical inspection of cash or original negotiable instruments without human or robotic presence.

Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.

AI: Partial - AI can examine records and flag anomalies and compliance issues, but cannot conduct interviews with the nuance required to assess intent, credibility, and complex on-the-ground compliance situations autonomously.

Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.

AI: Partial - AI can review taxpayer accounts and handle much correspondence and remote auditing work, but cannot execute mandatory on-site audits or legally compel taxpayers to appear without human authority and intervention.

Examine records, tax returns, and related documents pertaining to settlement of decedent's estate.

AI: Partial - AI can examine records, tax returns, and prepare calculations and draft filings for estate settlement, but legal nuance, executor interactions, and court-related processes typically require human oversight and decision-making.

Examine inventory to verify journal and ledger entries.

AI: Partial - AI and computer vision can assist inventory verification and reconcile counts to ledgers, but physical counting or robotic execution and human oversight are generally still required for full validation.

Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.

AI: Partial - AI can automate task assignment, scheduling, and workflow monitoring for filing and recording staff but cannot fully replace human leadership, conflict resolution, and personnel management.

Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.

AI: Partial - AI can analyze policies, communications, and survey data to assess alignment between objectives and management activities, but cannot fully gauge cultural understanding and managerial intent without human qualitative judgment.

Conduct pre-implementation audits to determine if systems and programs under development will work as planned.

AI: Partial - AI can perform extensive code/design static analysis, automated testing, and compliance checks to support pre-implementation audits, but final judgments, contextual risk assessment, and accountability require human auditors.