AI's Role in Judgment: A Dialectical Inquiry for Internal Audit and Assurance Professionals

This article explores the complex question of whether AI can exercise judgment, concluding that while AI can be a genuine co-author in the deliberative process, the ultimate responsibility and ownership of a verdict must remain with human agents or institutions. For audit and assurance professionals, this distinction is crucial for understanding the boundaries of AI's capabilities in critical decision-making, ensuring accountability, and designing robust governance frameworks for AI-assisted processes.