IRBA: Staff Audit Practice Alert 11 – The Use of GenAI and Emerging Technologies in Audits

IRBA: Staff Audit Practice Alert 11 – The Use of GenAI and Emerging Technologies in Audits

• 07 October 2025
• Technology
• South African Accounting Academy

Summary:
The IRBA has released Staff Audit Practice Alert to offer guidance on using generative artificial intelligence (GenAI) and emerging technologies in audits. 

Article:

It highlights key considerations, benefits, and risks, urging auditors to stay informed, trained, and accountable while integrating these tools. The alert complements, but does not replace, existing auditing standards.

This non-authoritative guidance provides insights into the impact of generative artificial intelligence (GenAI) and emerging technologies when applying certain requirements of the International Standards on Quality Management and the International Standards on Auditing in the South African context.

This Alert is a mechanism to encourage firms and engagement teams to take ownership of the technologies used in audits, while also ensuring that audit staff are adequately trained and retain responsibility for professional judgements made during the audit.

Additionally, it has been developed to provide registered auditors with timely guidance on the considerations and implications of using GenAI and other emerging technologies within the audit environment.

As the profession continues to evolve in response to technological advancements, it is essential that registered auditors remain informed about emerging risks, ethical considerations and professional responsibilities associated with the use of GenAI. 

The guidance in the Alert focuses on the following key areas:

• Integration of GenAI in the audit process;
• Integration of GenAI in financial reporting; and
• Benefits of incorporating GenAI in audits.

Click here to download the 14-page document:

https://www.irba.co.za/upload/Staff%20Practice%20Alert%2011%20Sep%202025.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• Members of IRBA should stay up-to-date with the latest developments and guides that affect registered auditors.
• Registered auditors and firms play a critical role in ensuring the accuracy and integrity of financial information that is relied upon by investors, stakeholders, and the public. The use of AI tools in the audit process, may provide certain benefits but it also poses significant risks that must be managed effectively.
• Auditors must be aware of the impact of generative artificial intelligence (GenAI) and emerging technologies when applying certain requirements of the International Standards on Quality Management and the International Standards on Auditing in the South African context.

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