Public‑resource audits are being transformed by artificial intelligence. Understanding how AI works together with human auditors helps us see both the opportunities and the limits of the new technology.

AI, big data analytics, geographic information systems, satellite imagery and real‑time auditing are opening new ways to access, process and analyse information, according to the source article. These tools can speed up data collection and allow auditors to look at much larger datasets than before.

At a recent seminar, K. Sanjay Murthy, the Comptroller and Auditor General of India, explained that India’s audit institution has screened about 10 million images and used unmanned aerial vehicle flights to spot housing projects that were recorded as completed before any construction started. This example shows how image‑analysis and satellite data can reveal anomalies that would be hard to detect on the ground.

In Vietnam, Deputy State Auditor General Ha Thi My Dung said the State Audit Office will pilot AI in at least two core auditing areas in 2026. She stressed that AI can help auditors process information faster, identify anomalies and formulate more precise audit questions, but the technology cannot generate all the evidence on its own.

Dung added that AI‑generated findings must still be checked for their origin, integrity and traceability, and that professional judgment and responsibility for audit conclusions remain with the auditors. This reinforces the need for strong quality‑control processes alongside any AI system.

Senior Lieutenant General Pham The Tung, Deputy Minister of Public Security, warned that Vietnam’s auditing legislation does not yet provide clear mechanisms for centralized data access and must balance data‑access rights with personal‑data protection. He called for clear frameworks and a data‑minimisation principle that limits the information used to what is necessary for each audit.

Overall, AI can boost audit efficiency and early risk detection, but human auditors are still required to verify evidence and uphold legal safeguards. The future of auditing will depend on combining smart technology with professional judgment.