The Algorithmic Witness: Company Secretaryas Architect of the AI-Powered Audit
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Abstract
As traditional audits falter under surging data and regulatory complexity, Artificial Intelligence (AI) emerges as an indispensable ally for Company Secretaries (CS). This article explores AI’s transformative role across financial, internal, GST, forensic, ESG, and secretarial audits, showcasing techniques like anomaly detection, process mining and natural language processing. Tools like HALO, Clear, and Karza, tailored to India’s compliance landscape, offer a robust arsenal. Yet, governance challenges—black box risks, data privacy under the DPDP Act, and legal admissibility— demand ethical oversight. Far from replacing the CS, AI empowers them to evolve from compliance
officers to strategic assurance architects, navigating India’s dynamic governance landscape with precision, trust and foresight.