Accounting & Audit AI

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KPMG Clara Analytics reviews 100% of journal entries for engagements across 80+ countries. EY Astra drafts audit memo language. Deloitte Omnia and PwC Halo perform AI-assisted risk assessment synthesis. The PCAOB has signaled that AI-assisted procedures carry the same documentation requirements as human-performed ones — and most audit committee agendas do not include AI tool oversight as a standing item. Every memo where accounting and audit AI created a real governance or disclosure decision is here.

Deployment Memos on this topic

Issue #25Accounting / Audit AI

The Black Box Audit: What Big Four AI Tools Are Doing Inside Your Audit — and What Your Audit Committee Hasn't Asked

KPMG Clara runs analytics across 100% of journal entries. EY Astra drafts audit memo language from flagged conditions. Deloitte Omnia surfaces anomalies before the engagement team reviews them. PwC Halo processes contracts and board minutes with GenAI.

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Issue #27Enterprise AI / Professional Services

The Personal AI Subscription Problem: What Your Consultants, Lawyers, and Auditors Are Doing With Your Confidential Data

Your external consultants, lawyers, and auditors are using personal ChatGPT Plus, Claude Pro, and Microsoft Copilot subscriptions on your confidential files. Consumer AI subscriptions are not covered by your firm-level data processing agreements. OpenAI's consumer terms allow training on conversations unless users opt out. Your NDA almost certainly prohibits disclosing confidential information to third parties without consent.

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