AI-enabled control testing that dynamically generates test procedures and control attributes, performs evidence review, improves traceability, and produces audit-ready testing outputs — while helping keep auditor judgment in the lead.

AI-enabled internal audit fieldwork

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Dynamic Testing modernizes operational effectiveness testing by learning from prior workpapers and design assessments, handling real-world evidence formats, generating traceable annotated evidence and standardizing testing results — so teams can reduce manual effort and focus on insights and conclusions.

Move faster in fieldwork—without compromising rigor

Fieldwork is where audits can slow down: collecting evidence, applying testing steps, documenting results, and confirm the results tie out for review. Dynamic Testing helps internal audit teams complete control testing more efficiently by automating time-consuming steps like test step generation, evidence parsing, testing and marking up annotations, and creating audit ready workpapers, while maintaining clear documentation and human review throughout the process.

Video 31/03/26

Reimagining internal audit with AI, starting with fieldwork

PwC’s Internal Audit Orchestration Suite is an AI-enabled platform that transforms internal audit — starting with Fieldwork — by embedding intelligent automation, dynamic testing, and human oversight to help teams move faster, enhance quality, and deliver greater business insight.

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AI-enabled internal audit fieldwork

Accelerate controls testing with Dynamic Testing

Internal Audit Orchestration Suite

See how AI powers the audit lifecycle


What Dynamic Testing does

Dynamic Testing is our AI-enabled approach to operational effectiveness testing. It helps teams move faster by:

  • Using prior-year workpapers, walkthroughs or design assessments to suggest testing steps and key control attributes to evaluate
  • Organizing evidence and highlighting what matters for each test
  • Presenting testing results in a clear, reviewable format with explainability and traceability back to supporting documents
  • Producing audit-ready outputs that can align to client or external auditor templates

How it works in practice

Dynamic Testing follows a practical workflow designed for real audit conditions:

  1. Start with what you already have — incorporates prior-year procedures, walkthroughs or design assessment outputs
  2. Review and refine before testing — auditors can adjust suggested test steps and testing criteria before execution (supports defensibility)
  3. Handle real-world evidence — supports common evidence types like PDFs, images, spreadsheets, and zipped files
  4. Support clear review — Reviewer friendly presentation of test results and annotated supporting evidence for effective validation
  5. Generate audit-ready outputs — export results into agreed workpaper formats

Designed for audit quality and traceability

Dynamic Testing is built to support audit rigor — not replace professional judgment. It helps teams strengthen quality by:

  • Keeping auditors in control of what is tested and how conclusions are reached
  • Maintaining clear linkage between test procedures, evidence, and testing results
  • Enabling consistent documentation and repeatability across audits and entities
  • Supporting auditor review by making rationale and references easier to follow

Built for complex evidence environments

Audit evidence is rarely clean or consistent. Dynamic Testing is designed to work with what teams receive, including:

  • Large and complex spreadsheets (multiple tabs, formulas, big data sets)
  • PDFs, images, emails and other unstructured files
  • Mixed evidence packages across formats (including zipped submissions)

The goal is to reduce time spent parsing, searching and testing—so teams can spend more time reviewing and concluding.


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Shane Foley

Shane Foley

Enterprise Risk and Control Leader​, PwC US

Terrence  Panfil

Terrence Panfil

Principal, Enterprise Risk & Controls Risk & Regulatory, PwC US

Jason Josko

Jason Josko

Principal, Enterprise Risk & Controls Risk & Regulatory, PwC US

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