{"id":44120,"date":"2026-09-17T21:57:13","date_gmt":"2026-09-18T01:57:13","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/"},"modified":"2026-10-06T09:41:54","modified_gmt":"2026-10-06T13:41:54","slug":"preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/","title":{"rendered":"\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"","protected":true},"author":480,"featured_media":43015,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"Maurer, M. (2026). \\\"In This Critical Part of Audits, the Accountant's Role Is Shrinking Fast.\\\" Wall Street Journal, April 2026. https:\/\/www.wsj.com\/cfo-journal\/in-this-critical-part-of-audits-the-accountants-role-is-shrinking-fast-69c7f2bc.\",\"id\":\"163591d2-4a92-4666-ae91-3ae0ecfef570\"},{\"content\":\"Russell, S., &amp; Norvig, P. (2021). Artificial Intelligence: A Modern Approach (Global Edition). Pearson Higher Education.\",\"id\":\"0b62f051-8647-4458-a15d-4ff4b4660df1\"},{\"content\":\"\u0634\u0631\u0643\u0629 \u0625\u0646\u0641\u064a\u062f\u064a\u0627. (2025). \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a. \u0645\u0633\u0631\u062f \u0634\u0631\u0643\u0629 \u0625\u0646\u0641\u064a\u062f\u064a\u0627. \u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 24 \u0646\u0648\u0641\u0645\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2025 \u0641\u064a https:\/\/www.nvidia.com\/en-us\/glossary\/ai-agents\/.\",\"id\":\"ef60ef18-31cb-44c6-aed7-93c0f9606a3a\"},{\"content\":\"Masterman, T., Besen, S., Sawtell, M., &amp; Chao, A. (2024). The Landscape of Emerging AI Agent Architectures for Reasoning, Planning, and Tool Calling: A Survey. arXiv preprint arXiv:2404.11584.\",\"id\":\"c094e45f-7eaf-41ad-ae6b-d92b84b8c780\"},{\"content\":\"Wei, J., Bosma, M., Zhao, V. Y., Guu, K., Yu, A. W., Lester, B., &amp; Le, Q. V. (2021). Fine-tuned Language Models Are Zero-Shot Learners. arXiv preprint arXiv:2109.01652.\",\"id\":\"f2230962-9551-4741-82d2-a705420b91a3\"},{\"content\":\"Lewis, P., Perez, E., Piktus, A., Petroni, F., Karpukhin, V., Goyal, N., K\u00fcttler, H., Lewis, M., Yih, W., Rockt\u00e4schel, T., et al. (2020). Retrieval-Augmented Generation for Knowledge-Intensive NLP Tasks. Advances in Neural Information Processing Systems, 33, 9459\u20139474.\",\"id\":\"cc4718e7-74e8-4d64-b6ae-5ff49a778c98\"},{\"content\":\"Huang, X., Liu, W., Chen, X., Wang, X., Wang, H., Lian, D., &amp; Chen, E. (2024). Understanding the Planning of LLM Agents: A Survey. arXiv preprint arXiv:2402.02716.\",\"id\":\"8c8f9090-1340-4d79-9f7b-70cef4606cbf\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 300: \u0645\u0628\u0627\u062f\u0626 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"e3766bd2-0bb5-4cfd-a6a8-187c59f27211\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 3000: \u0645\u0639\u064a\u0627\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51\"},{\"content\":\"\u00a0\u0627\u0646\u0638\u0631 \u0623\u064a\u0636\u0627\u064b: Schreyer, Marco and Gu, Hanchi and Moffitt, Kevin and Vasarhelyi, Miklos A., Artificial Intelligence Agentic Auditing\u00a0<br>\u00a0(25 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2024). \u0645\u062a\u0648\u0641\u0631 \u0639\u0644\u0649 \u0634\u0628\u0643\u0629 \u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 SSRN: https:\/\/ssrn.com\/abstract=4909147\",\"id\":\"dc914390-5aa4-4a97-96ba-90c40a1fcb0d\"},{\"content\":\"Willig, O., &amp; Schreyer, M. (2026). Building a Future Digital Audit Workforce. Expert Focus, (4). https:\/\/expertsuisse.ch\/de\/bibliothek\/1097498\/ef-2026-04-gesamtausgabe.\",\"id\":\"d6ed4b87-2dc5-460f-9e5a-d2c73a20d280\"},{\"content\":\"\u00a0KPMG. (2025). 6 Key Challenges of Auditing AI \u2014 and How to Approach Them \u0645\u0627\u064a\u0648\/\u0623\u064a\u0627\u0631 2025. .<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 16 \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025 \u0641\u064a :<br>https:\/\/kpmg.com\/sg\/en\/insights\/ai-and-innovation\/ai-in-internal-audit\/download-guide.html.\",\"id\":\"bb6ea267-5622-4adb-8288-81efa6d28d28\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 100: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"b5fbd7e5-f16d-4b78-bf60-6b6921af9336\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 300: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"a29a4f7d-7f55-4bee-b4ab-da17e7596310\"},{\"content\":\"\u00a0Reavis, J. (2026, January 28). Leveling Up Autonomy in Agentic AI. Cloud Security Alliance Blog.\u00a0<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 9 \u0641\u0628\u0631\u0627\u064a\u0631\/\u0634\u0628\u0627\u0637 2026\u060c \u0641\u064a https:\/\/cloudsecurityalliance.org\/blog\/2026\/01\/28\/levels-of-autonomy.\",\"id\":\"f151f0ac-4619-415a-a0d3-a18cd9aeaf6c\"},{\"content\":\"Meijer, E. (2026). Guardians of the Agents. Communications of the ACM, 69(1), 46\u201352. https:\/\/doi.org\/10.1145\/3777544.\",\"id\":\"64cbde60-2e4b-46e5-9adc-710e9e6406d8\"},{\"content\":\"\u00a0Chakraborti, T., Sreedharan, S., Kulkarni, A., &amp; Kambhampati, S. (2019). Explicability? Legibility? Predictability? Transparency? Privacy? Security? The Emerging Landscape of Interpretable Agent Behavior. Proceedings of the International Conference on Automated Planning and Scheduling, 29, 86\u201396.\",\"id\":\"fc7631b8-08e1-4e61-882a-af54b377c37c\"},{\"content\":\"\u00a0Kokina, J., Blanchette, S., Davenport, T. H., &amp; Pachamanova, D. (2025). Challenges and Opportunities for Artificial Intelligence in Auditing: Evidence from the Field. International Journal of Accounting Information Systems, 56, 100734.\",\"id\":\"0cbf60d5-562a-4197-a2cb-228eb152e8b7\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 150: \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u062f\u0642\u0642. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"202a69e0-0c5b-4139-b6a1-565965aa00ca\"},{\"content\":\"Stryker, C. (2025, February 14). The 5 Biggest AI Adoption Challenges for 2025. IBM Think Insights.\u00a0<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 16 \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025 \u0641\u064a https:\/\/www.ibm.com\/think\/insights\/ai-adoption-challenges\",\"id\":\"7912492f-9071-45a2-88c6-c0e15caa11b2\"},{\"content\":\"\u00a0Murikah, W., Nthenge, J. K., &amp; Musyoka, F. M. (2024). Bias and Ethics of AI Systems Applied in Auditing \u2013 A Systematic Review. Scientific African, 25, e02281..\",\"id\":\"4fd298a1-dcff-4c08-aa90-e30220c5af35\"},{\"content\":\"Lacmanovi\u0107, S., &amp; Skare, M. (2025). Artificial Intelligence Bias Auditing \u2013 Current Approaches, Challenges and Lessons from Practice. Review of Accounting and Finance (\u0642\u0628\u0644 \u0627\u0644\u0637\u0628\u0627\u0639\u0629)\",\"id\":\"19f60c8f-e991-4fd3-8841-b6cda06f785c\"},{\"content\":\"\u00a0Schreyer, M., M\u00e4der, T., &amp; Flemming, T. R. (2025). A novel digital audit workforce\u2014embedding agentic artificial intelligence in internal auditing. EXPERTSuisse, Expert Focus, 2025(6), 260-267.\",\"id\":\"d976c848-2bcb-4377-9316-b848fa5f4594\"}]"},"journal-categories":[4560],"content-tags":[897,1362,1449,1665,1477,1522],"country":[4465],"region":[1745],"section":[1749],"coauthors":[4548,4549],"class_list":["post-44120","journal-entry","type-journal-entry","status-publish","post-password-required","hentry","journal-categories-q3-2026","content-tags-performance-audit-ar","content-tags-1362","content-tags-1449","content-tags-1665","content-tags-1477","content-tags-1522","country-4465","region-1745","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a - 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