Press release 11/12/25

12 building blocks for controlled use of advanced (Gen)AI auditing tools

Advanced auditing tools, including (Gen)AI, offer significant opportunities for audit firms: more efficient processes, higher audit quality and general appeal of the audit work itself. The AFM encourages responsible and controlled use of these technologies. This requires a solid foundation - an area where there is room for improvement. That is why we present 12 building blocks.

In short

Use of advanced tooling is increasing
Trust and security are the priority
12 building blocks support controlled use
Humans remain ultimately responsible when using (Gen)AI
Working together on quality and trust

Use of advanced tooling is increasing

A wave of innovative audit tools, including those powered by (Gen)AI, is on the horizon. Drivers include the availability of new technologies, the phasing out of legacy audit documentation systems, keeping pace with digitalisation among audit clients, and private equity pushing for efficiency. This is changing the way audits are performed.

Trust and security are the priority

Trust is the foundation of the accounting profession. (Gen)AI can have a supporting role in the work of the accountant but cannot replace the accountant and their ultimate responsibility for the audit. Data must be secure, and (Gen)AI should never be a black box in the audit process: can an auditor confidently stand behind the outcomes? We believe (Gen)AI does not have to be an obstacle.

12 building blocks support controlled use

Some larger firms are leading the way in terms of policies and risk management, but there is room for improvement everywhere. We therefore share 12 building blocks to support controlled use of tooling. The essence: establish a strong foundation of risk management and information security, safeguard the quality of data and analyses, and apply tools consciously and in a controlled manner within the audit process. The lower layers of the “tower” must be solidified before deploying innovative technologies like AI.

Humans remain ultimately reponsible when using (Gen)AI

For (Gen)AI specifically, three additional expectations apply: humans remain ultimately responsible for audit and interpretation of outcomes, AI results must be traceable or replicable, and (data) security is paramount.

Working together on quality and trust

The AFM calls on accounting firms to critically evaluate and use the building blocks to (further) construct a robust foundation. Hanzo van Beusekom, AFM executive board member: 'Advanced tooling, including (Gen)AI, can deliver significant benefits for accounting firms. For that, it is crucial that the basis is in order. For (Gen)AI, traceability and data security are essential, and the auditor must be able to fully stand behind their judgment.'