Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates
As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical—yet still underdeveloped—area in both internal and external auditing. Building users’ trust in AI systems is critical for successful adoption of AI by organisations. AI risks now include ethical, societal, and human rights impacts beyond traditional operational risks.
As AI becomes increasingly integrated into organizational processes, internal auditors will be expected to provide assurance over a new set of complex risks. These include accountability for AI-generated outcomes, auditability of algorithms, data governance, cybersecurity, and the adequacy of human oversight, among others. External auditors increasingly rely on AI tools to enhance audit quality—through anomaly detection, predictive analytics, and automated testing—yet the assurance over these tools themselves remains limited. Standard setters and regulators are beginning to address the implications of AI for audit evidence, auditor judgment, and independence, but consensus is still forming.
This panel will explore how the accounting profession needs to evolve to meet the challenges of AI assurance. Key themes include understanding the challenges better, the need for further and possibly interdisciplinary research, and the implications for accounting education. For example, are we equipping future auditors with the right mix of technical, ethical, and analytical skills? How can internal and external auditors collaborate to build trust in AI? And what role should the profession play in shaping assurance standards for AI?
Moderator
Sergeja Slapnicar | University of Queensland
Panellists
Mara Cameran | Bocconi University
Marc Eulerich | University of Duisburg Essen
Mukesh Garg | International association for accounting education and research
Zuzana Hakova | IIA Czech Republic & UniCredit Bank Czech Republic and Slovakia
Rui Peres Jorge | International Ethics Standards Board for Accountants
Tomas Nemec | EY Partner in Assurance Department & Regional Leader for Innovations and Digitalization
Schedule
Date | Time: Thursday 28 May 2026 14:00 – 15:30
Location: RB 101 (Rajská Building)
