AI analysis results still require validation
Cris Kuntadi, Secretary-General of the Ministry of Manpower (Kemnaker), stated that the use of artificial intelligence (AI) helps internal auditors sift through vast amounts of data and identify risk patterns more quickly.
However, the results of AI analyses must still be validated by auditors before they can serve as the basis for audit conclusions.
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Speaking at the National Internal Audit Seminar 2026 in Yogyakarta on Tuesday, September 29, 2026, Cris explained that organizations today generate massive volumes of data from various processes, such as payments, procurement, asset management, business travel, digital services, and administration.
AI and data analytics allow millions of data rows to be scanned in less time to detect unusual patterns.
“AI accelerates analysis and data enhances assurance, while governance ensures that technology operates within the framework of accountability,” Cris said.
This technology also enables auditors to analyze broader datasets. AI can assist in identifying duplicate transactions, outliers, recurring payment patterns, or unusual procurement trends, allowing auditors to investigate them further.
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However, Cris cautioned that signals flagged by AI do not automatically indicate errors or violations. Data quality, model validity, security, data protection, and human oversight remain critical when using AI for audits.
“AI provides risk signals; auditors validate them, examine the evidence, understand the context, apply professional judgment, and draw conclusions. AI helps us determine where to look, but it is the auditors who determine what that means,” Cris stated.
Therefore, Cris believes that the transformation of internal audit must be accompanied by a strengthening of auditors’ competencies—including in areas such as audit methodology, data literacy, data analysis, AI, cybersecurity, critical thinking, communication, and professional judgment.
Auditors also need to understand the governance surrounding the use of AI so that analysis results can be properly accounted for.
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“AI is not just about technology. We want to see how AI changes the organizational environment, influences risk profiles, and ultimately necessitates changes in the roles, functions, and competencies of internal auditors,” said Cris.
Cris emphasized that technological developments do not diminish the importance of the audit profession’s fundamental values in the execution of its oversight function.
“Technology will keep changing. Audit methods will continue to evolve. But integrity, objectivity, competence, professional skepticism, and accountability must remain our guiding principles,” Cris said. ***rel
Hasil Analisis AI Tetap harus Divalidasi
Sekretaris Jenderal Kementerian Ketenagakerjaan (Kemnaker) Cris Kuntadi menyatakan pemanfaatan kecerdasan buatan (AI) membantu auditor internal menyaring data dalam jumlah besar dan menemukan pola risiko lebih cepat.
Namun, hasil analisis AI tetap harus divalidasi auditor sebelum menjadi dasar kesimpulan audit.
Dalam Seminar Nasional Internal Audit 2026 di Yogyakarta, Selasa, 29 September 2026, Cris menjelaskan, organisasi kini menghasilkan data dalam jumlah besar dari berbagai proses, seperti pembayaran, pengadaan, aset, perjalanan dinas, layanan digital, dan administrasi.
Dengan AI dan analisis data, jutaan baris data dapat disaring untuk menemukan pola yang tidak biasa dalam waktu lebih singkat.
“AI mempercepat analisis, data memperkuat assurance, sedangkan governance memastikan teknologi tetap berada dalam koridor akuntabilitas,” kata Cris.
Teknologi tersebut juga memungkinkan auditor menganalisis populasi data yang lebih luas. AI dapat membantu menemukan transaksi duplikat, nilai ekstrem, pola pembayaran berulang, atau pola pengadaan yang tidak biasa untuk kemudian diperiksa lebih lanjut oleh auditor.
Namun, Cris mengingatkan bahwa sinyal dari AI tidak otomatis menunjukkan kesalahan atau pelanggaran. Kualitas data, validitas model, keamanan, pelindungan data, serta pengawasan manusia tetap penting dalam penggunaan AI untuk audit.
“AI memberikan sinyal risiko; auditor melakukan validasi, memeriksa bukti, memahami konteks, menggunakan professional judgment, dan mengambil kesimpulan. AI membantu kita menentukan di mana harus melihat, tetapi auditor yang menentukan apa maknanya,” kata Cris.
Karena itu, Cris menilai transformasi internal audit perlu diikuti penguatan kompetensi auditor, antara lain dalam metodologi audit, literasi data, analisis data, AI, keamanan siber, critical thinking, komunikasi, dan professional judgment.
Auditor juga perlu memahami tata kelola penggunaan AI agar hasil analisis dapat dipertanggungjawabkan.
“AI bukan semata-mata soal teknologi. Yang ingin kita lihat adalah bagaimana AI mengubah lingkungan organisasi, mengubah profil risiko, dan pada akhirnya menuntut perubahan pada peran, fungsi, serta kompetensi auditor internal,” ucap Cris.
Cris menegaskan, perkembangan teknologi tidak mengurangi pentingnya nilai dasar profesi auditor dalam menjalankan fungsi pengawasan.
“Teknologi akan terus berubah. Metode audit akan terus berkembang. Tetapi integritas, objektivitas, kompetensi, skeptisisme profesional, dan akuntabilitas harus tetap menjadi pegangan kita,” kata Cris. ***rel
