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What the talk covered
On 29 October 2026, Kyiv hosted INTERNAL AUDIT & CONTROL–2026, organised by Business-Format Group at the Ramada Encore Kyiv, in the room and online.
In the "Smart Audit and control of digital processes" session, Volodymyr Tkachenko, Director of Active Audit Agency (Audit3a), delivered a talk titled "Smart Audit: how artificial intelligence is changing internal audit today". It ran for 25 minutes plus 5 minutes of questions, in Ukrainian.
AI is already in audit, but strategy lags
The talk opened with Gartner data (a 2026 Gartner webinar poll of 743 audit professionals).
93% of respondents already use artificial intelligence (AI) to some degree, yet only 38% have an AI strategy. 60% use AI to draft audit issues and reports, while only 30% use it for audit testing. Teams are saving time on writing, but audit itself has changed little.
From sampling to the whole population
The talk argued that AI changes the audit model. Instead of sampling, auditors can test the full population of data, and instead of an annual check they can monitor risks continuously.
Professional judgement and the signature under the conclusion stay with the auditor. Independence applies to AI too: a tool that performs a control cannot be the one that checks it.
Risks and rules
Without rules, AI adds risk: invented facts, confidential data pasted into public chatbots, and "shadow AI" that employees use without the company knowing. ISO/IEC 42001, the standard for AI management systems, provides criteria for auditing AI. To see how the EU AI Act applies to your organisation, read our EU AI Act compliance page.
Where to start
The talk proposed a 90-day plan: an AI usage policy and team training, two or three chosen scenarios, a pilot on a real audit alongside manual checks, and an assessment of quality. Success should be measured by audit quality, not by how often AI is used.
For security operations, AAA also offers AI Digital CISO, a digital employee for security and GRC processes that works under human oversight.
Recording and next step
The conference broadcast is available on YouTube. If you are planning a cybersecurity audit or an assessment of AI compliance, get in touch and we will talk through where to begin in your case.
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What types of cybersecurity services does Audit3A offer?
Audit3A provides comprehensive cybersecurity services including application and infrastructure security, cybersecurity governance risk and compliance, SIEM solutions, vulnerability management, and anti-malware solutions. We also offer penetration testing, web and mobile application security, and fraud risk management.
How can Audit3A help my business comply with industry-specific regulations?
Our team specializes in assisting organizations with establishing effective cybersecurity governance frameworks, managing cybersecurity risks, and conducting audits for compliance with various regulations and standards. We ensure your cybersecurity practices align with industry best practices and regulatory requirements specific to your sector.
What makes Audit3A different from other cybersecurity companies?
Audit3A stands out due to our comprehensive approach, combining advanced technology with expert human analysis. We offer tailored solutions for businesses of all sizes, have a global presence with local expertise, and maintain a strong focus on research and development to stay ahead of emerging threats.
How often should my organization conduct a cybersecurity audit?
The frequency of cybersecurity audits can vary depending on your industry, regulatory requirements, and risk profile. However, we generally recommend conducting a comprehensive audit at least annually, with more frequent assessments of specific areas or in response to significant changes in your IT environment.
Can Audit3A provide cybersecurity solutions for small businesses as well as large enterprises?
Yes, Audit3A offers scalable solutions suitable for organizations of all sizes. We have specific packages designed for small businesses that provide essential security measures while being cost-effective. Our team can tailor our services to meet the unique needs and budget constraints of your business.
What is the process for engaging Audit3A's services?
The engagement process typically begins with an initial consultation to understand your specific needs and challenges. We then conduct a preliminary assessment of your current security posture. Based on this, we propose a customized security plan. Once agreed, we implement the solutions, provide necessary training, and offer ongoing support and monitoring.
How does Audit3A stay updated with the latest cybersecurity threats and technologies?
Audit3A invests heavily in research and development. We have our own R&D lab dedicated to studying emerging cyber threats. We also collaborate with leading universities, participate in developing international security standards, and maintain a program for independent security researchers. Our team regularly updates their skills and certifications to stay at the forefront of cybersecurity technology and practices.
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