PDM: AI and Audit: Fraud Risks & Invisible Decisions

Through case studies and discussion, we will examine how AI agents and intelligent systems are reshaping processes, decisions, and controls. Frauds were being weaponized through control gaps and collusive behavior. Another evolving challenge in this new era is the limited visibility into AI-led actions and decisions. As organizations embrace AI-driven operations, Internal Auditors will need to assess not only human activities and traditional automation, but also AI-led actions and decisions.

Speaker:

Srikrishnan Soundararajan, Partner – GRC, is a Chartered Accountant and Certified Fraud Examiner with 17+ years of expertise in fraud risk management, forensic investigations, and ethics advisory across Automotive, IT/ITES, and Manufacturing. He has led enterprise-wide fraud risk assessments, designed anti-fraud frameworks for multinationals, and managed high-profile cross-border investigations on fraud, misconduct, and corruption. A trusted advisor and capability builder, he has trained senior and mid-management professionals on fraud prevention and risk mitigation, blending technical depth with real-world case insights.