Audit - Valuation & Analytics - AI Specialist

AI is reshaping how companies operate - from machine learning models driving accounting estimates and automating close processes, to broader AI systems and agents deployed across operations, risk management, and decision-making enterprise-wide. In this role, you'll support engagement teams in identifying, understanding, and evaluating AI systems at the entities we audit and advise - helping assess governance, risk, and controls wherever AI is in use, and contributing to the design of appropriate audit and assurance responses under the guidance of senior team members.

• Support engagement teams in identifying and documenting how client entities are using AI - across financial reporting processes and broader enterprise functions - including intelligent automation, AI agents, and agentic systems.
• Assist in evaluating AI model complexity, reliability, and performance - applying statistical and quantitative methods to assess model inputs, outputs, and assumptions, including drift and year-over-year change, under the direction of senior team members.
• Help assess governance structures and risk management practices around AI systems, referencing recognized frameworks (e.g., NIST AI RMF, ISO/IEC 42001) as part of broader team assessments.
• Support the preparation of assessment reports, maturity scorecards, and other client deliverables that document governance gaps and recommended remediation.

• Support the evaluation of process vs. control determinations, including the appropriateness of human oversight and monitoring controls over AI systems (e.g., human-in-the-loop reviews, KPI monitoring controls).
• Assist in designing audit responses to AI-related risks, including controls testing over AI governance, data inputs, and model outputs.
• Support planning and execution of substantive procedures over account balances and transactions impacted by the use of AI (e.g., accounting estimates derived from ML models, automated journal entries, AI-driven reconciliations).

• Support day-to-day communication with client working teams (e.g., IT, risk, business process owners) as part of the broader engagement team.
• Assist in preparing materials and supporting analysis for status updates and workshops with client stakeholders.
• Communicate technical AI/ML concepts clearly in team settings and client working sessions, under the guidance of senior team members.
• Stay current on developments across the AI landscape and contribute to internal training materials and team knowledge-sharing.

The AI Specialist team sits within Deloitte's Valuation & Analytics practice, embedded in Audit & Assurance. We work with engagement teams across industries to navigate the growing presence of AI in the entities we audit and advise - a high-visibility, high-growth area where you'll build foundational experience while supporting how Deloitte approaches AI across the enterprise.

• Bachelor's degree in Computer Science, Data Science, Information Systems, Statistics, Accounting, Finance, or a related field.
• 1+ years of experience in AI/ML, risk and controls, external or internal audit, advisory, or a technology-focused role (internship experience welcome).
• Foundational knowledge of machine learning, generative AI, LLMs, and agentic/RAG-based systems - how they're built, validated, monitored, and where they can fail.
• Basic understanding of internal controls frameworks (e.g., COSO, ICFR) and risk assessment principles.
• Exposure to model evaluation concepts, such as assessing model accuracy, robustness, and fitness for purpose.
• Solid grounding in statistics and quantitative methods - including regression, hypothesis testing, and probability.
• You should reside within a commutable distance of your assigned office with the ability to commute daily, if required.
• You should expect to co-locate with team members or other colleagues in a Deloitte office, at a client site and/or virtually, based on specific team and business expectations.
• Ability to travel up to 25%, on average, based on the type of work you perform and the clients served.
• Limi…