of adherence to standards and policies published by organizations such as NIST and PCI, but the absence of such standards for enterprise communications audits means that these audits have to be based an organization's internal standards and policies, rather than industry standards. As a result, enterprise communications audits are still manually done, with random sampling checks. Policy Audit Automation tools for enterprise communications have only recently become available. Ethical Dilemmas in IT Audits The Use of Artificial Intelligence (AI) in IT audits is growing rapidly, with 30% of all corporate audits to be conducted using AI by 2025 as reported by the World Economic forum from 2015. AI in IT audits raises many ethical issues. The use of Artificial Intelligence causes unintended biases in results An issue that AI faces in completing IT audits for corporations is that unintended biases can occur as the AI filters through data. AI does not have a human element or the ability to understand different situations in which certain data is expected or not expected. AI only understands the data in which it has seen before and therefore is unable to evolve given each unique situation. This causes unintended biases and therefore unintended consequences if the AI systems are given too much trust and not carefully monitored by the human eye. As a result ethical, legal and economic issues arise. Technology replacing the role of humans Big 4 firms have invested significant amounts of money in emerging technologies in the IT audit space. AI is now being used in assurance practices performing tasks such as “auditing and accounting procedures such as review of general ledgers, tax compliance, preparing work-papers, data analytics, expense compliance, fraud detection, and decision-making.” This essentially replaces the need for auditors and relegates those who work in assurance to roles as “overseers” of the technology.However, firms still need auditors to perform analysis on the AI results of the IT audit. Auditors who do not understand the algorithms being utilized in the audit can allow mistakes to be made by these imperfect programs. Thus auditors with extensive tech backgrounds and degrees in technology are highly coveted by firms utilizing AI to perform audits. Effect of IT Audit on Companies and Financial Audits Globalization in combination with the growth in information technology systems has caused companies to shift to an increasingly digitized working environment. Advantages provided by these systems include a reduction in