RSM US has introduced Ask Luca, a generative AI (genAI) capability embedded in RSM Luca, its digital audit environment.

Ask Luca returns on-demand guidance drawn from the firm’s assurance manuals, practice aids and technical accounting guides.

This is intended to help more than 4,000 assurance staff quickly locate internally approved references and use them when forming audit judgements.

The company also indicated that the tool is a first step towards developing assurance-oriented intelligent agents to support research activities.

The timing aligns with preparations for the peak audit period, when teams typically need fast access to reliable guidance while maintaining accuracy.

By supplying responses in seconds from curated internal materials, Ask Luca is designed to reduce time spent searching for information and to support quicker assessment of complex matters.

RSM US enterprise assurance leader Brandon Rucker said: “RSM Luca, our digital audit ecosystem, is transforming our clients’ experience.

“Leveraging the power of AI and advanced digital tools within RSM Luca, our assurance professionals are able to deliver audits that are both more efficient and of the highest quality.

“We are excited about the addition of Ask Luca to our broad suite of digital tools used by our assurance professionals.”

RSM said RSM Luca has continued to be expanded with automation, AI and data analytics aimed at standardising elements of the audit workflow, lowering risk and helping teams identify issues for follow-up.

The company described its use of AI as “human-in-the-loop”, with auditors retaining responsibility for professional judgement and critical evaluation of outputs.

Beyond research support, RSM stated that genAI has been applied to other stages of the audit to speed up data review and prompt more detailed questioning around risk.

It also cited the use of visual displays of journal entry activity to assist with anomaly identification, and AI-assisted matching of source documents to supporting data to help auditors reach conclusions sooner.

RSM Assurance Digital leader Troy Merkel said: “The introduction of Ask Luca further enhances the capabilities of RSM Luca and provides invaluable research capabilities to our assurance professionals as they deliver top-quality audit services to our middle market clients.”