One of the main advantages of artificial intelligence is the ability to process large amounts of data in a short time. With this, it is possible to analyze a large amount of information in search of irregularities. For example, AI can verify that the amounts declared in the invoices are correct, if there are calculation errors or discrepancies between the information provided by the suppliers and the information recorded by the company.

In addition, artificial intelligence can be used to identify patterns and trends. For example, it can analyze a company's sales over time and detect significant variations that may indicate fraud or other irregularities.

However, it is important to remember that artificial intelligence does not completely replace human audit. AI can help identify irregularities, but it is up to the auditors to analyze the information and make decisions based on their knowledge and experience. The audit is still an activity that requires human skills, such as the ability to interpret information and make judgments.