PwC Australia introduces AI-native platform for the next generation of audit

Monday, 27 October 2025

PwC Australia is leading a major shift in the auditing landscape, with the firm’s clients among the first globally to start moving across to its $1 billion AI-native audit platform as part of a global pilot program. This new system, built from the ground up, creates a seamless end-to-end audit which will allow PwC Australia’s 1,600 auditors to focus on high value areas and forward-looking insights. 

Of the many benefits, the system will enhance PwC’s ability to provide real-time, full population set analysis, leading to a more efficient and higher quality audit. It will allow auditors to focus on high risk and value areas, as well as horizon scan, providing valuable insights aligned to a business’s priorities. It’s currently being piloted on five Australian audit clients, with the view to being fully implemented across all audit clients by 2028. 

PwC Australia’s Assurance Leader, Sue Horlin, says the platform is being developed alongside Microsoft, with PwC the only professional services firm to be included in its Vanguard program. 

“This industry leading platform will see AI agents working collaboratively to assess risk, design the audit plan and workflow, test balances and controls, all while keeping our expert auditors in the loop to provide context, critical analysis and decision-making. This enables a highly optimised, efficient audit process, with anomalies or high-risk areas identified in real time and addressed by our deep industry experts,” she said. 

“The AI-enabled features drive less time spent on data gathering and documentation and more time on insight and analysis – including against trusted third-party data. This will be done in real time, on full population sets, providing unprecedented levels of scrutiny over judgements critical to the audit process.

“This has fundamentally changed the way we design and execute our audit, while maintaining the high level of quality our clients know and expect from PwC,” she said.

The platform allows for continuous improvement, subject to rigorous testing

The platform is built to allow for continuous innovation, with each component able to be individually upgraded and enhanced, without platform disruption. This means that as new technology comes on the market, the firm can update aspects of the system. This is enabled by AI agents embedded in every part of the audit process. 
 
“With agentic AI augmenting the auditor’s knowledge and expertise, we can identify issues in real time, address them and then provide forward looking insights which align to our clients’ business objectives.”

Each capability is subject to rigorous testing, before being released across the PwC Network in a staged manner. Local and regional regulations and compliance policies are factored in as this staged roll out continues. 
 
“Our clients will receive the direct benefits of a better, smarter and faster platform. It will help to free up our auditors so they can focus on critical tasks and provide more strategic insights. 
 
“The technology is here and we are moving at pace to deliver its benefits to our clients. Having Australia front and centre of this program will give our auditors the skills they need to deploy the technology as we continue to build on the industry-leading platform,” she said.

Trusted and responsible use at the core 

While AI handles workflow, initial analyses and data-driven tasks, human auditors remain crucial for context, communication, and judgement. Our AI-enhanced audits empower auditors to focus on critical analysis and decision-making, ultimately enhancing client relationships and providing higher-value insights. The firm is running a comprehensive upskilling program to help its auditors navigate this change – this includes mandatory training for all people in the Assurance business.  

“Incorporating AI into our audits has enhanced the role of our auditors, giving them tools to improve the quality and experience of the audit for themselves and our clients. It reduces time on routine tasks and workflow management, and it provides informed analysis for our auditors to review, critically assess and use for complex judgements and insight. It's a perfect blend where human expertise complements our leading-edge technology,” Ms Horlin said. 

“At PwC, we prioritise safety and governance with a 'human in the loop' model. Our AI systems are robustly designed to ensure accuracy, transparency and accountability, with human auditors providing essential oversight and validation. We are committed to maintaining the highest standards of security and privacy, ensuring that client data is handled with integrity, care and responsibility within our secure environments.”