How AI is changing fraud detection in auditing

Bringing artificial intelligence into auditing doesn’t replace the auditor’s professional judgement: it makes it more effective by directing it toward the transactions that genuinely deserve attention.

What we automate today

Automatic tagging of accounting entries under Spain’s General Accounting Plan and anomaly detection through graph analysis across large transaction volumes are, today, the two most mature applications — and the ones that save the most manual review hours.

What still needs expert judgement

Interpreting detected anomalies, deciding on their materiality, and drafting the audit opinion still require — and will keep requiring — the professional judgement of an auditor experienced in the client’s sector.

Our approach

At Baker Tilly we integrate these tools to support the audit team, never to replace it: technology widens the review’s coverage, the auditor decides.