Using AI While Maintaining Quality for Assurance Engagements
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AI is reshaping how assurance engagements on ESG reports or internal controls are done. AI tools are used to analyse data, flag anomalies, and streamline processes. But while the tech is evolving fast, professional standards haven’t always kept up. That’s why the International Auditing and Assurance Standards Board (IAASB) is stepping in, to help assurance professionals apply existing quality management standards to these new, powerful, and often unpredictable technologies. In late 2025, the IAASB brought together over 240 experts from six continents for global roundtables. The mission? To figure out how to manage the risks and responsibilities that come with using AI across all assurance engagements, not just audits.
Why This Matters
If you’re giving assurance on anything from sustainability data to risk management systems, chances are you’re seeing AI tools show up in the process. They can be powerful, but they also bring real risks:
AI can be a black box. Many tools spit out results, but don’t show how they got there. That’s a problem when you need to explain or justify your work.
The tools keep changing. Some AI systems update on their own, which makes it hard to track consistency over time.
Same input, different output? AI doesn’t always give the same answer twice, which makes reviews and quality checks tricky.
Garbage in, garbage out. If the data going in is flawed, the results will be too, and it’s not always easy to spot.
Too much trust in tech. Without strong checks in place, teams might rely too heavily on AI and skip the human judgment that assurance needs.
Different rules in different places. With no global standard yet, what’s acceptable in one country could be a problem in another.
These problems are now real, and without guidance, accounting practices risk using tech that isn’t ready for professional assurance work.
What’s Coming Next
The IAASB is working on non-authoritative guidance to help assurance providers use current ISQM1 quality standards when working with AI and other new tools. This won’t mean new rules, just helpful, easy-to-use support like:
FAQs, examples, and alerts for real-life scenarios
Tips on how to test and monitor AI tools
Guidance for firms of all sizes, especially small and medium practices
Clear expectations for how to keep human oversight in place
The IAASB will release a Technology Quality Management Guidance Action Plan in March 2026. CIBA will keep you updated and make sure African voices are part of the process.
Read more in the IAASB’s publication here.
