Audit Tech & AI
Context setting
Between 2022 and 2025, the LOTA (Leveraging on Technological Advancements) initiative helped SAIs stay relevant by both using technology in audit and auditing technology used by governments. As interest in AI grew and its implications for public governance became more profound, IDI reframed LOTA as Audit Tech & AI to bring AI more centrally into the support provided to SAIs.
This reframing also aimed at prioritising ISSAI-based financial, performance, and compliance audit practices, and aligning the use of tech and AI solutions to each audit stream. It also reinforces the dual role that remains at the
heart of Audit Tech & AI:
- Using technology and AI in audit, to enhance audit quality, efficiency, and impact.
- Auditing technology and AI used by governments, to ensure ethical, effective, and accountable public-sector digital transformation.
The Audit Tech & AI initiative envisions a future where SAI audit practices systematically use technology and AI to deliver high-quality, high-impact audits, and where SAIs contribute to the ethical and effective use of technology and AI by governments. This vision is embedded in the IDI Strategic Framework 2024–2029 and supported through four dimensions: auditor competence, leadership development, sustainable audit practices, and stakeholder coalitions.
