From Prompting to RAG: How Audit Staff Should Mature Their Use of AI
Most audit firms are already “using AI.”
The problem is that most are stuck at the weakest level—prompting—and mistakenly think they’re further along than they are.
We are in our CPE events teaching reality clearly: there are three very different ways to improve AI, and only one of them changes the source of truth
If you want AI that holds up under partner review, peer review, and PCAOB inspection, your staff must progress deliberately through all three stages.
Stage 1: Prompting — “Tell the AI What to Do”
What it is


We are hungry for the AI Burger, but we do not want to overeat!