AI in SOC Examinations: Automation & Audit Judgment
October 27, 2026Automate the routine while keeping professional judgment at the center of every SOC opinion. Artificial intelligence (AI) and machine learning are changing how assurance is delivered, moving service auditors from manual evidence gathering toward the areas of highest risk and complexity. Automated data validation, population testing, and API-driven evidence integration can help reduce the burden on service organizations while strengthening the reliability of the information behind each conclusion.
This session examines where automation fits across the SOC 1 and SOC 2 lifecycle and where human judgment stays non-negotiable. We’ll look at how AI can test larger sets of data, not just small samples. We’ll also cover three key practices: staying skeptical of results, confirming that Information Produced by the Entity (IPE) is complete and accurate, and tying each conclusion back to its original source. Service organizations that understand these shifts can prepare for a smoother, less disruptive examination without trading away audit quality.
Learning Objectives
Upon completion of this program, participants should be able to:
- Identify where AI and machine learning can add value across SOC 1 and SOC 2 procedures, from three-way matching to configuration baselining and log analysis.
- Describe the controls that preserve audit integrity when automation is used, including model validation and professional skepticism.
- Recognize how completeness and accuracy of IPE apply to AI-driven processes, spanning IT applications, end-user computing, service organizations, and manual processes.
CPE Information
1.00 CPE Credit(s) (pending approval)
One CPE credit (pending approval) in the Information Technology field of study may be awarded upon verification of participant attendance, during live broadcast.
Who’s This For
CIOs, CISOs, IT risk and compliance leaders, internal audit leaders, controllers, and service organization stakeholders responsible for SOC readiness.
Prerequisites
None
Delivery Method
Group internet-based. Each attendee must be logged in and answer the poll questions to receive CPE credit.
Refund Policy
There is no fee associated with this event.
Program Level
Basic
Recommended Field of Study
Information Technology
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.