Climate change and artificial intelligence should be included in the agendas of supreme audit institutions, Krishnan Sangaran Subramanian, Chairman of the Asian Organization of Supreme Audit Institutions (ASOSAI), said at a joint meeting of ASOSAI and the Arab Organization of Supreme Audit Institutions (ARABOSAI) held in Baku.
According to Report, he emphasized that auditors need to go beyond financial audits and assess how governments are fulfilling their climate commitments, the policies in place, and the efficiency of allocated resources.
Speaking about the impact of artificial intelligence on auditing, Subramanian noted that new technologies offer valuable opportunities but also pose risks, including lack of algorithm transparency and cybersecurity threats. According to him, auditors should not only study these processes but also conduct audits of AI implementation.