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AI in auditing: Building organizational resilience and creating stakeholder value

ME PoV Issue 50

Organizations today are operating in an environment of heightened uncertainty, shaped by geopolitical tensions, market volatility, cyber risks, regulatory change, and rising stakeholder expectations, making resilience a top boardroom priority.

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Employee access to AI tools expanded by 50 percent in 2025, yet governance readiness across surveyed organizations was only 30 percent. This imbalance represents both a challenge and an opportunity for audit and risk functions across the region.

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Source: OECD, The state of Artificial Intelligence in public audit (2026) – 15 institutions consulted across 14 countries and the EU
AI investment continues to climb

Drawing on input from over 3,200 senior leaders across 24 countries, the study found that AI investment continues to climb, even as organizations place more emphasis on governance, trust, and responsible deployment.

In this report

From data to decisions

how analytics and AI differ, and how both apply to procurement and payroll risk.

From insight to intelligence

how AI moves from identifying patterns to predictions, recommendations, and decision support.

Trusted AI for a resilient Middle East

why governance across the AI lifecycle matters, and the role of audit and risk functions in providing assurance.

From vision to value in the Middle East

Across the Middle East, national digital transformation agendas are accelerating AI adoption, making effective governance and risk oversight more critical than ever.

AI powers the next wave of audit

The Organization for Economic Co-operation and Development (OECD) has documented a similar pattern among supreme audit institutions worldwide, which are increasingly using AI for anomaly detection, predictive risk work, document review, and continuous auditing.

Trusted AI for a resilient Middle East

For audit and risk functions, this creates a strategic opportunity. By providing assurance over the governance, controls, and performance of AI systems, they can help strengthen trust in digital decision-making when resilience matters most.

1. Deloitte AIInstitute. State of AI in the Enterprise 2026. Available at: https://www.deloitte.com/us/en/what-we-do/capabilities/applied-artificialintelligence/content/state-of-ai-in-the-enterprise.html.

2. OECD. The State of Artificial Intelligence in Public Audit (2026). Available at: https://www.oecd.org/en/publications/the-state-of-artificialintelligence-in-public-audit_f4a6c658-en.html.

3. From Pen-and-Paper to Technology-Driven Analytics: Technology Usage in Internal Auditing. Journal of Information Systems, American Accounting Association (2025). https://publications.aaahq.org/jis/article/39/3/39/13726/.

4. Research And Markets, AI in the Middle East 2025: Adoption Trends, Readiness, and Risk Landscape.

By Haseeb Akram, Partner, External Audit, Bhupesh Kaura, Senior Manager, External Audit, and Sourav Dey, IT, Data & Analytics, Deloitte Middle East

Read the full issue

This article is featured in ME PoV 50. Read the full issue for more perspectives on what's shaping the Middle East.

                   

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