The impact of AI and machine learning in auditing
CPA Canada
Last updated September 6, 2026
The impact of AI and machine learning in auditing is a short on-demand course presented jointly by CPA Canada and the American Institute of Certified Public Accountants. It looks at audit work from two directions at once. The first is opportunity: which routine procedures are candidates for automation, which technology is likely to suit a given task, and how to judge whether a candidate is worth pursuing. The second is control: the ways robotic process automation and AI can produce adverse results, and the controls an audit function needs to manage that risk. It is a paid, self-paced course with six months from enrollment to complete.
What you'll learn
- Identifying routine audit procedures that are candidates for automation
- Matching the appropriate technology to a given automation opportunity
- Evaluating the value of an automation opportunity before committing to it
- Risks introduced by robotic process automation and AI in an audit
- Controls needed to keep automated audit procedures reliable
Frequently asked questions about The impact of AI and machine learning in auditing
Who is The impact of AI and machine learning in auditing for?
Practicing auditors who want a structured way to identify, evaluate and control automation and AI in audit work.
Is The impact of AI and machine learning in auditing free?
No — The impact of AI and machine learning in auditing is a paid course.
Why we suggest this course
For auditors deciding what to automate — a narrower and more useful question than what AI can do. Each opportunity is paired with its risk rather than presented alone, and the method for evaluating whether an automation is worth the effort outlasts any particular tool. It is scoped tightly to audit work, so it assumes the professional context instead of explaining it.