{"id":43717,"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":"2026-09-22T15:40:05","modified_gmt":"2026-09-22T19:40:05","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\/de\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/","title":{"rendered":"Vorbereitung auf ein digitales Pr\u00fcfungspersonal: Erkenntnisse aus dem Einsatz von KI-Agenten an der ORKB Schweiz"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"","protected":true},"author":479,"featured_media":43017,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"Maurer, M. (2026). \u201eIn This Critical Part of Audits, the Accountant's Role Is Shrinking Fast.\u201c Wall Street Journal, April\u00a02026. https:\/\/www.wsj.com\/cfo-journal\/in-this-critical-part-of-audits-the-accountants-role-is-shrinking-fast-69c7f2bc.<br>\",\"id\":\"4dde92b8-0d82-4997-8574-7a34029a4a99\"},{\"content\":\"Russell, S. &amp; Norvig, P. (2021). Artificial Intelligence: A Modern Approach (Global Edition). Pearson Higher Education.\",\"id\":\"801622ba-8c4c-49a4-8d51-cc2fe000932a\"},{\"content\":\"NVIDIA. (2025). AI Agents. NVIDIA-Glossar. Abgerufen am 24.\u00a0November 2025 von https:\/\/www.nvidia.com\/en-us\/glossary\/ai-agents\/.\",\"id\":\"d84001f0-308d-4386-901d-cba0e90c7c24\"},{\"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\":\"4d1f5e08-e657-445c-bc28-a0fd4ead5d6b\"},{\"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\":\"28646072-3d5b-452a-83c0-8721c9ad17a2\"},{\"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\":\"78e99f5b-8eca-4b9c-b80a-efd5b4b5b709\"},{\"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\":\"0e7dd524-6cf8-44a6-9eea-e0116905a387\"},{\"content\":\"INTOSAI. (2019). ISSAI\u00a0300: Allgemeine Grunds\u00e4tze der Wirtschaftlichkeitspr\u00fcfung. Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden, Wien.\",\"id\":\"d4c32462-d370-4c0e-9520-de02159abb9b\"},{\"content\":\"\u00a0INTOSAI. (2019). ISSAI\u00a03000: Grunds\u00e4tze f\u00fcr die Wirtschaftlichkeitspr\u00fcfung. Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden, Wien.\",\"id\":\"0b3ba410-2047-4042-82b4-284527cf9af9\"},{\"content\":\"\u00a0Siehe auch Schreyer, Marco und Gu, Hanchi und Moffitt, Kevin und Vasarhelyi, Miklos A. \u201eArtificial Intelligence Agentic Auditing\u201c (25.\u00a0Juli 2024). Verf\u00fcgbar bei SSRN: https:\/\/ssrn.com\/abstract=4909147\",\"id\":\"231233f1-672f-49a7-a26c-b3c8fcd43da2\"},{\"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\":\"e2c970dc-79ed-469b-bd1f-56ef26d79de2\"},{\"content\":\"\u00a0KPMG. (2025). 6 Key Challenges of Auditing AI \u2014 and How to Approach Them. Mai\u00a02025. Abgerufen am 16.\u00a0Dezember 2025 von https:\/\/kpmg.com\/sg\/en\/insights\/ai-and-innovation\/ai-in-internal-audit\/download-guide.html.\",\"id\":\"aaff551c-304b-4431-8770-7c9e4f590c3b\"},{\"content\":\"INTOSAI. (2019). ISSAI\u00a0100: Allgemeine Grunds\u00e4tze der staatlichen Finanzkontrolle. Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden, Wien.\",\"id\":\"cee2f7d8-8321-4eac-8c92-88d29c254a89\"},{\"content\":\"INTOSAI. (2019). ISSAI\u00a0300: Allgemeine Grunds\u00e4tze der Wirtschaftlichkeitspr\u00fcfung Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden, Wien.\",\"id\":\"bdf978c7-6b40-48da-ab57-0254087f78c3\"},{\"content\":\"Reavis, J. (28.\u00a0Januar 2026). Leveling Up Autonomy in Agentic AI. Cloud Security Alliance Blog. Abgerufen am 9.\u00a0Februar\u00a02026 von https:\/\/cloudsecurityalliance.org\/blog\/2026\/01\/28\/levels-of-autonomy.\",\"id\":\"9b9a91f5-1e12-49e1-954c-86e5d075fe48\"},{\"content\":\"Meijer, E. (2026). Guardians of the Agents. Communications of the ACM, 69(1), 46\u201352. https:\/\/doi.org\/10.1145\/3777544.\",\"id\":\"d7fc843c-7db4-416f-bb69-830bc5a2b21a\"},{\"content\":\"Chakraborti, 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\":\"8206f67b-bf26-46ec-91de-a9147f9d4c02\"},{\"content\":\"Kokina, 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\":\"ce149594-68f0-4962-87ff-55b3afe37bb2\"},{\"content\":\"INTOSAI. (2019). ISSAI\u00a0150: Pr\u00fcferkompetenzen. Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden, Wien.\",\"id\":\"214b00a1-2ba3-4a75-9a91-4cd3e6863413\"},{\"content\":\"Stryker, C. (14.\u00a0Februar 2025). The 5 Biggest AI Adoption Challenges for 2025. IBM Think Insights. Abgerufen am 16.\u00a0Dezember 2025 von https:\/\/www.ibm.com\/think\/insights\/ai-adoption-challenges.\",\"id\":\"58c10252-4919-44b8-b431-1c4e2ebb6c01\"},{\"content\":\"Murikah, 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\":\"cbb182b5-3355-4877-a14f-6df9ed03095d\"},{\"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 (vor dem Druck).\",\"id\":\"a5470b55-f797-46b1-a5b0-70ab8f9c4d60\"},{\"content\":\"Schreyer, 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\":\"59eb65d8-3ea4-4b1c-beef-42e47cc9d4ea\"}]"},"journal-categories":[4562],"content-tags":[2240,2314,2491,2151,2268,2175],"country":[4467],"region":[2597],"section":[2603],"coauthors":[4549],"class_list":["post-43717","journal-entry","type-journal-entry","status-publish","post-password-required","hentry","journal-categories-q3-2026","content-tags-audit-innovation-de","content-tags-digitalisierung","content-tags-gelernte-lektionen","content-tags-innovation-de","content-tags-kunstliche-intelligenz","content-tags-wirtschaftlichkeitsprufung","country-schweiz","region-eurosai-de","section-fachartikel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vorbereitung auf ein digitales Pr\u00fcfungspersonal: Erkenntnisse aus dem Einsatz von KI-Agenten an der ORKB Schweiz - 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:\/\/www.intosaijournal.org\/de\/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=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vorbereitung auf ein digitales Pr\u00fcfungspersonal: Erkenntnisse aus dem Einsatz von KI-Agenten an der ORKB Schweiz - 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