The rapid pace of technological change continues to reshape how Supreme Audit Institutions (SAIs) work, plan, and deliver value. Recognising this reality, the AFROSAI-E Working Group on Information Systems Audit and Management (WGISAM) convened its annual meeting under the theme: “Auditing for Impact in the Digital Age: Maintaining a Future-Ready Workforce and Harnessing AI to Build a Quality-Driven SAI.”

Established in 2019 following the 15th Governing Board Meeting, WGISAM provides a regional platform for SAIs to collectively address the opportunities and challenges of the Fourth Industrial Revolution. This year, 24 participants from eight SAIs came together in Luanda, Angola, from 27 to 31 October, to explore how technology, especially AI and data analytics, can strengthen audit quality, enhance efficiency, and support SAIs’ long-term digital transformation.

A Call for Agility, Innovation, and Readiness

Opening the meeting, Mr Brighton Mpatisha, WGISAM Chairperson, underscored the need for SAIs to stay agile and innovation-driven, in line with INTOSAI P-12 principles. He highlighted the fast-evolving skills required of auditors, the importance of embracing new technologies, and the need for digital readiness to remain relevant in an increasingly complex environment.

Representing the host SAI, Mr Célio Gourgel and Ms Kâmia Magalhães emphasised that digital transformation is not only about tools but also about organisational culture. They encouraged SAIs to build digitally resilient institutions, prioritise continuous upskilling, and harness AI to strengthen both performance and impact.

“SAIs must embrace emerging technologies—especially AI and big data analytics—not only to improve audit efficiency but to strengthen quality management systems. Continuous digital skills development and adequate resourcing are essential to sustaining a strong quality culture.”

Key Learning Areas

Across the week, members engaged with several focus areas central to digital-era auditing:

1. Embedding Quality Management Systems in SAIs: SAIs were encouraged to adopt process-oriented and risk-based quality management systems supported by strong leadership and skilled personnel. Technologies such as audit management systems, MIS quality modules, and data analytics enable real-time monitoring, better documentation, and continuous quality improvement.
2. Leveraging Technology for Supervision and Feedback: Digital tools—including the A-SEAT and AI-driven analytics—are transforming how supervisors monitor audits. Real-time dashboards, anomaly detection, and automated document reviews provide stronger oversight and support consistent audit quality.
3. Digital Transformation and the Future of Auditing: Discussions highlighted the need to rethink audit methodologies, organisational culture, and workforce skills. Generative AI offers opportunities in automation, fraud detection, and policy analysis, but requires careful governance, transparency, and IT audit capacity to ensure responsible adoption.
4. Digital Transformation and Information Security: Participants explored how countries are strengthening legal and institutional frameworks to promote digitalisation, cybersecurity, data protection, and secure public administration. Examples included the establishment of National Security Operations Centres, capacity-building initiatives, and the introduction of electronic signatures and secure digital infrastructure.
5. AI in Forensic Auditing: AI is increasingly used to automate evidence collection, identify anomalies, and accelerate investigation processes. However, risks such as algorithmic bias and data privacy concerns reinforce the need for strong ethical, legal, and technical safeguards.
6. Auditing Cryptocurrency and Blockchain: Blockchain and digital currencies demand specialised skills in cryptography, digital forensics, and emerging technology regulation. Clear legal frameworks and inter-agency collaboration are essential to ensure accountability in this evolving landscape.

“The future of auditing is being reshaped by AI, blockchain, and cryptocurrency. SAIs need to align, invest, and build the competencies required to audit these rapidly evolving areas without compromising ethics, confidentiality, or public trust.”

Key Resolutions from the Meeting

The WGISAM members agreed on four priority actions to strengthen SAIs’ digital maturity and audit quality:

• Modernising Audit Through Technology and Data: Strengthen digital capacity, adopt technology-enabled audit systems, and promote innovation, ethical AI use, and sound professional judgment.
• Improving Quality Management and Supervision: Implement technology-based quality management systems aligned with ISSAI 140, underpinned by adequate resources and regional knowledge sharing.
• Embedding Digital Transformation in SAI Strategy: Develop AI-readiness strategies, strengthen leadership and governance frameworks, and encourage cross-SAI collaboration.
• Managing Cybersecurity and Emerging Technologies: Enhance digital resilience through operationalising cybersecurity frameworks, expanding AI and blockchain capacity-building initiatives, and fostering strategic partnerships.

“AI offers powerful opportunities for risk-based planning, supervision, and data-driven insights, but auditors must maintain accountability. Technology should support professional judgment—never replace it.”