How AI and Innovation are Changing Audit
Innovation, particularly artificial intelligence, is one theme set to dominate discussion at IMPACT 2026 – a conference for performance auditors in Melbourne in November this year.
AI is already changing how auditors spend their time. Routine tasks such as data extraction, reconciliation, and basic testing can now be automated. This allows auditors to focus on higher-value activities: interpreting results, applying professional judgement, and exploring complex issues.
AI also offers tools to improve both the quality and consistency of audit processes. Algorithms can apply rules uniformly across large datasets, while tools such as natural language processing support large-scale review of contracts and policies. Anomaly detection capabilities help surface risks that might otherwise go unnoticed.
For performance auditors, the question to be explored is not whether AI matters, but how the profession can make the most of it.
Victorian Auditor-General, Andrew Greaves, whose office is hosting the conference on behalf of the Australasian Council of Auditors General, says this is not just a technical discussion. Rather, he describes it as a strategic moment that signals a broader shift towards more data-driven, forward looking and impactful auditing in support of public accountability. “AI is no longer optional, but essential to maintaining relevance and credibility.”
That is why, he believes, the profession needs to talk more about it, together: to learn from real examples, test our thinking with peers, and better understand what these changes mean for audit quality, capability and trust. IMPACT 2026 is that opportunity.
Recognising public sector entities are adopting digital systems, advanced analytics, and, increasingly, their own AI capabilities, Andrew Greaves says IMPACT 2026 will also reinforce the key message around keeping pace. “Without continued innovation, a capability gap risks emerging between auditors and the environments they audit. To remain effective, auditors must both use advanced tools and understand the systems underpinning modern government operations,” he says.
The direction of travel, he emphasises, is clear – innovation is reshaping audit now, not in the future.
IMPACT 2026 AI focus
Tina Kim
Tina is the Deputy Comptroller for State Government Accountability (SGA) in the New York Office of the State Comptroller, where she leads performance auditing across New York State and New York City. Recognising growing technology risks, she created specialised SGA units in Innovation, Cybersecurity, Artificial Intelligence, and Emerging Technology to strengthen audit capability and oversight. Ms. Kim represents New York State in the National Association of State Auditors and serves on the Government Accountability Office’s Domestic Working Group, the AICPA Assurance Services Executive Committee, the AICPA AI Working Group, and CPA Canada’s AI Working Group. She has also co-authored numerous publications on auditing and technology-related topics.
Tina will speak to how organisations can align AI adoption with effective governance that manages risk and sustains public trust.
Bola Oyetunji
Bola is the Auditor-General for New South Wales and brings extensive executive leadership experience across strategy, governance, data analytics, finance and auditing at all levels of government. He previously held senior leadership roles at both the Audit Office of New South Wales and the Australian National Audit Office before being appointed Auditor-General in 2024.
Bola will speak alongside Dr Liming Zhu about innovative data use in audit practice.
Dr. Liming Zhu
Liming is a Research Director at CSIRO and former Head of Data61, Australia’s national digital and AI research capability, and a conjoint professor at UNSW. He leads research and national initiatives spanning AI engineering, responsible and safe AI, privacy, cybersecurity, digital resilience, and computational platforms.
Liming will join Bola to discuss innovative data use in audit practice.
Join the conversation
IMPACT 2026 will be hosted in Melbourne, Australia over two days in November – Wednesday 3 and Thursday 4.
This is a chance to see how innovation and AI are changing audit in practical terms—not just in theory. You’ll hear how peers from around the world are using new tools and approaches, what is working, and where the risks and opportunities are emerging.
This is also an opportunity to hear from forward-thinking minds and challenge our thinking about the skills auditors will need as the profession becomes faster paced and more technology-enabled.
Just as importantly, IMPACT 2026 brings these issues into context through discussion with people facing similar challenges. It’s a chance to sharpen our thinking, build future-ready skills, and stay ahead as performance audit evolves.
Secure your place by visiting Registration: IMPACT 2026
Your ticket provides:
- access to all conference sessions across two full days
- morning tea, lunch and afternoon tea each day
- access to all conference materials
- attendance for the conference dinner at the Melbourne Museum
Register by 30 June 2026 to take advantage of the early bird ticket prices.
The conference will be hosted at the Sofitel Melbourne on Collins where accommodation is also available, with two neighbouring hotels also offering delegates special rates.
For more information visit IMPACT 2026 or email: impact2026@audit.vic.gov.au
