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János Kálmán

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Review Open access Jul 2026

From the EU AI Act to Audit Practice: A Governance-to-Controls Framework for Quality Management and Evidence

Artificial intelligence (AI) tools—including audit data analytics, robotic process automation, machine-learning models, and generative AI—are changing how audit teams identify risks, select procedures, and evaluate evidence. At the same time, Regulation (EU) 2024/1689 (the EU AI Act) establishes a risk-based governance...

János Kálmán · 0 citations

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