Guide
THE DIFFERENCE MAKERS GUIDE TO AI
The SAICA Difference Makers Guide to AI provides practical guidance for audit and assurance professionals navigating AI’s evolving landscape. While the document strives for accuracy, it serves as advisory information rather than legal advice. SAICA emphasizes that interpretations reflect current understanding of relevant laws and regulations and may change over time. The guide aims to support professionals in responsibly integrating AI into auditing practices, addressing risks, governance, and ethical considerations to enhance assurance quality in an AI-driven environment.