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PwC is expanding its use of artificial intelligence (AI) across audit work while maintaining governance controls and human review as the technology develops. The firm is using AI to ingest and standardize client data from different ERP systems, feed information into controls and substantive testing, and reduce repeated client data requests. Human employees continue to check AI-generated work and provide feedback that can improve agent performance, while PwC measures model effectiveness and accuracy as part of its governance process. The firm works with OpenAI and Microsoft and has access to models from other major providers, selecting different models for specific tasks and giving employees access through a secure environment. Separately, PwC’s corporate directors survey found that 71% of respondents believe their boards need stronger AI skills, while 69% cited cybersecurity, data privacy, or intellectual property risks as their leading AI concern.
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