“The way that I like to think about them in regards to internal audits is five independent layers that if all of them exist, it's a system designed well enough to be used in audit settings”
The Audit Podcast · Ep 300: AI Agents, Audit Testing, and the Future of Internal Audit w/ Alexey Zanin
Play from 16:53
16:53
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What was described
defined a five-layer framework for AI agents in internal audit (proof testing plan, source evidence with timestamps, extraction layer, assessment layer, human review)
Said nearby on the same subject
“Agents can be better at structured extraction than humans… if you have a harness where the agent is not only extracting the information but correcting itself, reviewing its outputs, you kind of get to unbalance that in the favor of perfect accuracy”
“The meaning layer of governance is where an organization extracts all of that sort of latent knowledge… to ensure the agent then understands exactly what it means to deliver at that level”
“We do audit logs, but now in the agentic world, we have to also give more insights why an agent arrived to a decision. What's the evidence they use? And when did they use what evidence? It's traceability and explainability.”