Intelligenza Artificiale e diligente controllo del revisore legale dei conti

The essay examines the issue of the diligent exercise of the external auditing function when the auditor chooses to make use of, or to refrain from using, Artificial Intelligence tools in carrying out the engagement. The high analytical capabilities attributed to such systems fuel expectations of more accurate accounting controls, raising the question of their relationship with the auditor’s institutional objective of obtaining reasonable assurance of detecting material misstatements in the financial statements. From this perspective, the investigation aims to verify, on the one hand, whether the current regulatory framework is equipped with governance measures capable of guiding the correct use of AI systems in conformity with auditing standards; and, on the other hand, whether technological developments require a specific articulation of the auditor’s duties, suited to bearing upon the concrete determination of the professional diligence required under Article 1176, paragraph 2, of the Civil Code.