EGYPT: INTOSAI Discusses the Use of Artificial Intelligence in Auditing: Toward More Efficient and Transparent Oversight
The 25th International Congress of the International Organization of Supreme Audit Institutions (INCOSAI), held in Sharm El-Sheikh, Arab Republic of Egypt, during the period October 27-31, 2025, witnessed extensive discussions on the Second Technical Theme of XXV INCOSAI, entitled “Using Artificial Intelligence Techniques in Auditing”. The sessions focused on how these technologies can be leveraged to enhance the quality of audit work, improve transparency and accountability, and support good governance in the public sector.
These discussions come at a time when Digital Transformation is accelerating across public sector institutions worldwide, placing a responsibility on Supreme Audit Institutions (SAIs) to keep pace with technological developments and adopt smart tools to improve the efficiency and impact of audit processes. Speakers emphasized that Artificial Intelligence (AI) is no longer a futuristic concept but a present reality that is reshaping audit practices and offering promising opportunities to enhance institutional performance.
During the Congress, the results of a comprehensive survey were reviewed, with the participation of more than 60 SAIs from various countries globally. The survey addressed the level of readiness for implementing AI technologies in auditing and the extent of SAIs' awareness of their benefits and challenges. The results illustrated great optimism regarding AI's potential to bring about a qualitative leap in the field of auditing, with the majority of participants confirming that AI contributes to improving audit outcomes.
Discussions also revealed that the majority of SAIs plan to integrate AI technologies into their operations in the coming years to enhance efficiency, detect fraud and enable real-time monitoring. Participants noted that auditing governments' use of AI would become one of the essential future tasks for SAIs. Conversely, it was noted that combining the capabilities of AI with human expertise - in the framework of what is known as the hybrid approach - is the optimal method for achieving more accurate and reliable results.
The sessions also addressed the legislative and ethical aspects associated with the use of AI. Participants called for updating governance systems and establishing legal frameworks to regulate the use of AI in auditing, alongside adopting a unified and clear definition of this technology among SAIs. Discussions stressed the importance of addressing issues of data quality, privacy protection and the risks of algorithmic bias, especially given the scarcity of specific ethical codes of conduct for using AI in auditing.
Furthermore, discussions emphasized the necessity of building human capacities in this field by enhancing the technical knowledge of auditors and developing their skills in data analysis and algorithm comprehension. The success of Digital Transformation does not depend solely on technology but fundamentally relies on human competencies capable of directing AI towards achieving the goals of oversight and accountability.
In conclusion, participants affirmed that the future of auditing is based on a complementary partnership between humans and technology, ensuring enhanced transparency and accountability as well as achieving added value for society through more effective and proactive oversight.
