Regulatory Alerts2025-12-11
12 Building Blocks for the Controlled Use of Audit Tooling
The Dutch Financial Supervisory Authority (AFM) issues 12 building blocks to ensure accountants organizations use advanced audit tools, including Generative AI, in a controlled and secure manner. These requirements mandate robust risk management, verified input data integrity, proper tool implementation, and strict oversight of AI outcomes to maintain audit quality. The framework serves as an evaluation guide for firms to strengthen their foundations and mitigate operational and cyber risks associated with digital innovation.
Share