Smart Audit Takes Centre Stage as Government Leaders Embrace AI and Digital Oversight

The third edition of the Foreseeing Government Audit Future Conference convenes senior officials and international experts to examine how artificial intelligence and emerging technologies are reshaping government accountability and audit practices across the UAE.

Dubai’s government and auditing community gathered this week for a significant exploration of how oversight must evolve in an age of rapid technological transformation. The third edition of the Foreseeing Government Audit Future Conference, held at Madinat Jumeirah, brought together audit specialists, governance experts, cybersecurity professionals and artificial intelligence practitioners to examine the practical and institutional challenges of auditing in a digital era.

The conference, organised by the Financial Audit Authority under the theme ‘Smart Audit,’ reflects a profound shift in what audit work entails. Where oversight once focused primarily on verifying the proper use of public funds, it now extends to assessing the risks posed by emerging technologies, evaluating the governance of artificial intelligence systems and determining whether data and algorithmic decision-making can be trusted. Simultaneously, these same technologies offer auditors unprecedented tools to detect risks, analyse vast datasets and strengthen their professional judgement.

Abdulrahman Al Hareb, Director General of the Financial Audit Authority, opened the proceedings with a candid assessment of this evolution. He noted that as Dubai accelerates its adoption of digital services and emerging technologies, oversight must keep pace without becoming a brake on innovation. “Oversight must support faster delivery without compromising discipline, encourage innovation without overlooking risk management, and strengthen trust through transparency and accountability,” he observed. He emphasised that reviewing the proper use of funds alone is no longer sufficient; auditors must now understand the relationship between resources, objectives and outcomes, and evaluate risks that could affect the achievement of government priorities.

A central concern threading through the conference was the responsible governance of artificial intelligence itself. Al Hareb stressed that the use of AI requires clear governance frameworks, testable controls, data protection and human oversight that goes beyond accepting technological results to questioning and interpreting them. “Technology, regardless of its capabilities, cannot replace integrity, independent professional judgement or the responsibility of individuals and institutions,” he said. “Our objective is not for AI to replace auditors, but to equip them with greater capabilities to identify risks, analyse information, and exercise sound professional judgement at the right time.”

Dr. Mohamed Hamad Al-Kuwaiti, Head of Cyber Security for the UAE Government, delivered a keynote address on financial cybersecurity oversight in the age of artificial intelligence, examining how the UAE has built its national cybersecurity system amid the threats and opportunities that AI presents. The discussion emphasised that protecting the financial system cannot be achieved through tools alone, but through collective readiness where entities work together to avert risks and cyber resilience becomes embedded in daily practice.

The conference programme encompassed nine specialised sessions covering practical and technical dimensions of modern auditing. Dominique Vincenti, Board Member and Audit Committee Chair at Loft Orbital, explored how internal auditors are using artificial intelligence in everyday work, presenting actual use cases whilst reminding audit professionals that sound judgement remains essential and that conclusions must be supported by explainable and repeatable evidence. Mark Thomas, an ISACA Hall of Fame Inductee, discussed how AI is advancing internal audit methodologies, examining the shift towards more continuous, data-driven audit practices whilst maintaining auditor independence. As documented in our earlier coverage, the region has emerged as a centre for serious discussion about AI governance and oversight.

The breadth of topics reflected the significant changes taking place across government auditing. Sessions addressed the governance and risks of emerging technologies, frameworks for auditing AI systems, bias and fairness in algorithmic decision-making, and the development of professional audit practices. The Financial Audit Authority’s own data science team presented their experience in developing analytics capabilities within audit processes, examining how advanced analytics and artificial intelligence can identify areas of risk and support professional decision-making. A practical workshop on ISO 42001, the emerging international standard for artificial intelligence management systems, equipped auditors and compliance officers with tools to prepare for its implementation.

The conference also examined the regulatory environment shaping audit practice, with a session from the Federal Tax Authority on UAE tax laws and their implications for private companies, and discussions on strengthening internal audit’s strategic role within organisations. As we reported recently, the Ministry of Finance has been bringing together government and academic sectors to harmonise accounting standards and strengthen financial governance across federal entities.

What it means for Abu Dhabi

This conference signals Abu Dhabi and Dubai’s commitment to ensuring that rapid technological advancement in government and business is accompanied by equally sophisticated oversight and governance frameworks. The gathering of international experts and senior UAE officials demonstrates the importance placed on developing local expertise in auditing artificial intelligence systems and emerging technologies, rather than depending solely on external guidance. For residents and businesses in the emirate, this means that government decisions increasingly influenced by data and algorithms will be subject to rigorous professional scrutiny designed to protect the integrity of public institutions and the trust that underpins them.

The emphasis on maintaining human professional judgement whilst leveraging technological tools reflects a principled approach to modernisation. As government operations become more complex and data driven, the work of auditors becomes more critical. By equipping audit professionals with advanced analytical capabilities whilst insisting on independence, transparency and accountability, the UAE is positioning itself as a model for how traditional institutions of oversight can evolve to meet the challenges and opportunities of a digital age.

Source: WAM