How do auditors stay in control when using ai/checklist?

Auditors stay in control by reviewing every AI-generated suggestion before it’s accepted. ai/checklist proposes an answer and the supporting source references — the auditor validates the references, resolves exceptions and makes the final disclosure review decision. The system supports the workflow; the professional judgment stays with the auditor. Every accepted response is recorded in the audit trail with the AI suggestion, the source references and the reviewer’s confirmation.