The MAARC is a research and educational center dedicated to reshaping the landscape of auditing through the integration of cutting-edge AI technology. Our mission encompasses two key objectives: firstly, to pioneer the development of AI tools and methodologies that elevate the quality and precision of audits, and secondly, to transform audit education, ensuring future auditors are well-equipped for the digital era.

In April 2023, with the generous support of the Deutsches Institut für Interne Revision e.V. (German Institute of Internal Auditors, DIIR), we officially founded the MAARC. Central to our approach is the convergence of global researchers and practitioners, pooling expertise to drive forward research initiatives with tangible benefits for the profession. Additionally, we foster a dynamic environment for collaboration by hosting regular meetings that bring together research and practice, encouraging dialogue and knowledge sharing to keep pace with the latest advances in both fields.

AI is revolutionizing industries, and auditing is no exception. With its ability to generate content, replicate processes, and analyze data, generative AI is driving significant innovation. It offers the potential to modernize traditional audit methods by increasing efficiency, precision, and providing deeper insights. This reshapes how audits are conducted.

However, integrating AI into auditing goes beyond process improvement—it redefines the field. While AI can automate routine tasks and enhance decision-making, it also presents challenges, such as ensuring data integrity and addressing ethical considerations.

Despite its potential, there is a lack of coordinated efforts in this area. Many companies struggle to tackle AI topics independently, making collaboration between practitioners and academics essential. The establishment of the MAARC is therefore a crucial step toward supporting audit practitioners and advancing audit research, fostering continuous innovation through collaboration.

We invite you to join us on this journey of innovation, collaboration, and progress as we shape the future of auditing!