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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

Author

M. Bunea

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Review Open access Jul 2026

The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies

An integrated competency framework for the auditor prepared for the AI era is proposed, structured around six competency dimensions and four professional roles, with direct implications for professional bodies, Continuing Professional Development programmes, and certification requirements.

Elena Claudia Badea (florea), Andreea-Larisa Olteanu (Burca), M. Bunea et al. · 0 citations

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