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Original Article
Agentic Artificial Intelligence and its implementation in Transforming Audit, Policy and Environmental Accounting
Anirudh Khajuria1
1 Indian Institute of Forest Management, Bhopal, India.
Published Online: January-April 2026
Pages: 326-333
Cite this article
↗ https://www.doi.org/10.59256/indjcst.20260501045References
1. MarketsandMarkets. (2025). Agentic AI Market by Component, Application, End-User and Region – Global Forecast to 2032.
MarketsandMarkets, Pune, India.
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4. Fortune Business Insights. (2025). Agentic AI Market Size, Share and Industry Analysis, 2024–2034. Fortune Business Insights.
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in 2024” and “USD 236.03 billion at 45.82% CAGR.” Replace with the exact firm name and title you actually used.)
7. Global Market Insights (GM Insights). (2024). Voluntary Carbon Market Size, Share and Trends Analysis Report, 2024–2034. Global Market
Insights.
8. Grand View Research. (2024). Voluntary Carbon Market Size, Share & Trends Analysis Report by Type, End-use, Region, and Segment
Forecasts, 2024–2030. Grand View Research.
9. Roots Analysis. (2025). Voluntary Carbon Credit Market, 2025–2035. Roots Analysis.
10. Climate Focus. (2024). Voluntary Carbon Market 2024 Review. Climate Focus.
11. Association of Certified Fraud Examiners (ACFE). (2024). Report to the Nations: 2024 Global Study on Occupational Fraud and Abuse.
ACFE.
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Council of 14 December 2022 as regards corporate sustainability reporting (CSRD). Official Journal of the European Union.
13. U.S. Securities and Exchange Commission (SEC). (2024). The Enhancement and Standardization of Climate-Related Disclosures for
Investors. Final Rule. U.S. SEC, Washington, DC.
14. Task Force on Climate-related Financial Disclosures (TCFD). (2017). Recommendations of the Task Force on Climate-related Financial
Disclosures. TCFD.
15. World Resources Institute (WRI) & World Business Council for Sustainable Development (WBCSD). (2004). The Greenhouse Gas Protocol:
A Corporate Accounting and Reporting Standard (Revised Edition). WRI & WBCSD.
16. IPCC. (2006). 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 4: Agriculture, Forestry and Other Land Use.
Intergovernmental Panel on Climate Change.
17. GOFC-GOLD. (2015). A Sourcebook of Methods and Procedures for Monitoring and Reporting Anthropogenic Greenhouse Gas Emissions
and Removals from Deforestation, Forest Degradation and Other Forest Land Uses (GOFC-GOLD Report version 2.0). GOFC-GOLD Land
Cover Project Office.
18. UNFCCC. (Various years). REDD+ Methodological Guidance and Decisions under the UNFCCC. United Nations Framework Convention
on Climate Change.
19. Verra. (Various years). Verified Carbon Standard (VCS) Program Rules and AFOLU Methodologies. Verra.
20. Gold Standard Foundation. (Various years). Gold Standard for the Global Goals – Land Use & Forests Methodologies. Gold Standard.21. Microsoft. (2025). Microsoft announces purchase of 3.5 million carbon credits to address emissions from AI development. Microsoft press
release, January 2025. (Replace with exact title/date of the press release you used.)
22. Tata Consultancy Services (TCS). (2025). Agentic AI in Audit and Assurance: Transforming the Audit Value Chain. TCS Whitepaper.
23. ISACA. (2025). The Growing Challenge of Auditing Agentic AI. ISACA Industry News article.
24. The Institute of Internal Auditors (IIA). (2025). Agentic AI in Internal Auditing. All Things Internal Audit Podcast/Briefing.
25. Fieldguide. (2025). How to Use Agentic AI to Support Integrated ISO Audits. Fieldguide Resource Article.
26. KPMG International. (2026). AI and Technology in Audit. KPMG Audit Insights.
27. Salesforce. (2026). How Our AI Agents Save Us Time — And Scale Sustainability. Salesforce Blog.
28. 8allocate. (2026). Top 50 Agentic AI Implementations: Use Cases to Learn in 2026. 8allocate Blog.
29. Digiqt. (2025). AI Agents in Carbon Credits: Proven Wins & Pitfalls. Digiqt Blog.
30. DeBales AI. (2025). Automated ESG Reporting: AI Agents for Real-Time Carbon Optimization. DeBales Blog.
31. Arion Research. (2025). Agentic AI for Sustainability: Can Autonomous Agents Act as ESG Co-pilots? Arion Research Blog/Whitepaper.
32. Morgan, P. (2025). Auditing in the Age of Agentic AI – Why ITGC Will Never Be the Same. LinkedIn Article.
33. Breunig, M. M., Kriegel, H.-P., Ng, R. T., & Sander, J. (2000). LOF: Identifying density-based local outliers. Proceedings of the 2000 ACM
SIGMOD International Conference on Management of Data, 93–104.
34. Liu, F. T., Ting, K. M., & Zhou, Z.-H. (2008). Isolation forest. 2008 Eighth IEEE International Conference on Data Mining (ICDM), 413–
422.
35. Hochreiter, S., & Schmidhuber, J. (1997). Long short-term memory. Neural Computation, 9(8), 1735–1780.
36. Apache Software Foundation. (2024). Apache Kafka Documentation. Version/current. Available at: https://kafka.apache.org/
37. Apache Software Foundation. (2024). Apache Pulsar Documentation. Version/current. Available at: https://pulsar.apache.org/
38. Superconductive. (2024). Great Expectations Documentation. Available at: https://greatexpectations.io/
39. Monte Carlo Data. (2024). Monte Carlo Data Observability Platform – Product Documentation. Available at:
https://www.montecarlodata.com/
40. LangChain. (2024). LangChain Documentation and API Reference. Available at: https://python.langchain.com/
41. Microsoft. (2024). AutoGen: Enabling Next-Generation Large Language Model Applications via Multi-Agent Conversation.
Microsoft/AutoGen Documentation & GitHub.
42. CrewAI. (2024). CrewAI Framework Documentation. Available at: https://www.crewai.com/ (or official docs/GitHub you used).
43. Messier, W. F., Glover, S. M., & Prawitt, D. F. (latest ed.). Auditing and Assurance Services: A Systematic Approach. McGraw-Hill Education.
44. Ecosystem Marketplace / Forest Trends. (Various years). State of the Voluntary Carbon Markets series. Forest Trends Association.
45. Trove Research. (Various years). Global Voluntary Carbon Market Outlook and Forecasts. Trove Research.
46. World Bank. (2016). Forest Carbon Partnership Facility: Carbon Fund Methodological Framework. World Bank.
47. Arion Research / Other. (If you used any specific article for MRV cost ranges USD 5–15/ha/year, insert here with full bibliographic details.)
48. Debales AI / Other. (If you used any additional MRV automation case study for agriculture/forests, specify here.)
49. World Resources Institute. (2020). GHG Protocol for Project Accounting. WRI.
50. Any additional primary source for “agentic systems valued at USD 5.43B in 2024, forecast 236.03B”: give exact firm, report title, year.
MarketsandMarkets, Pune, India.
2. Mordor Intelligence. (2025). Agentic AI Market – Growth, Trends and Forecasts (2025–2031). Mordor Intelligence, Hyderabad, India.
3. Precedence Research. (2025). Agentic Artificial Intelligence Market (By Component, Application, End-use, Region) – Global Industry
Analysis and Forecast, 2024–2034. Precedence Research.
4. Fortune Business Insights. (2025). Agentic AI Market Size, Share and Industry Analysis, 2024–2034. Fortune Business Insights.
5. Dimension Market Research. (2025). Global Agentic AI Market – Analysis and Forecast to 2034. Dimension Market Research.
6. [Additional market study] (2024). Global Agentic AI Market Size, Share, Trends, and Forecast to 2034. (Source used for: “USD 5.43 billion
in 2024” and “USD 236.03 billion at 45.82% CAGR.” Replace with the exact firm name and title you actually used.)
7. Global Market Insights (GM Insights). (2024). Voluntary Carbon Market Size, Share and Trends Analysis Report, 2024–2034. Global Market
Insights.
8. Grand View Research. (2024). Voluntary Carbon Market Size, Share & Trends Analysis Report by Type, End-use, Region, and Segment
Forecasts, 2024–2030. Grand View Research.
9. Roots Analysis. (2025). Voluntary Carbon Credit Market, 2025–2035. Roots Analysis.
10. Climate Focus. (2024). Voluntary Carbon Market 2024 Review. Climate Focus.
11. Association of Certified Fraud Examiners (ACFE). (2024). Report to the Nations: 2024 Global Study on Occupational Fraud and Abuse.
ACFE.
12. European Parliament and the Council of the European Union. (2022). Directive (EU) 2022/2464 of the European Parliament and of the
Council of 14 December 2022 as regards corporate sustainability reporting (CSRD). Official Journal of the European Union.
13. U.S. Securities and Exchange Commission (SEC). (2024). The Enhancement and Standardization of Climate-Related Disclosures for
Investors. Final Rule. U.S. SEC, Washington, DC.
14. Task Force on Climate-related Financial Disclosures (TCFD). (2017). Recommendations of the Task Force on Climate-related Financial
Disclosures. TCFD.
15. World Resources Institute (WRI) & World Business Council for Sustainable Development (WBCSD). (2004). The Greenhouse Gas Protocol:
A Corporate Accounting and Reporting Standard (Revised Edition). WRI & WBCSD.
16. IPCC. (2006). 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 4: Agriculture, Forestry and Other Land Use.
Intergovernmental Panel on Climate Change.
17. GOFC-GOLD. (2015). A Sourcebook of Methods and Procedures for Monitoring and Reporting Anthropogenic Greenhouse Gas Emissions
and Removals from Deforestation, Forest Degradation and Other Forest Land Uses (GOFC-GOLD Report version 2.0). GOFC-GOLD Land
Cover Project Office.
18. UNFCCC. (Various years). REDD+ Methodological Guidance and Decisions under the UNFCCC. United Nations Framework Convention
on Climate Change.
19. Verra. (Various years). Verified Carbon Standard (VCS) Program Rules and AFOLU Methodologies. Verra.
20. Gold Standard Foundation. (Various years). Gold Standard for the Global Goals – Land Use & Forests Methodologies. Gold Standard.21. Microsoft. (2025). Microsoft announces purchase of 3.5 million carbon credits to address emissions from AI development. Microsoft press
release, January 2025. (Replace with exact title/date of the press release you used.)
22. Tata Consultancy Services (TCS). (2025). Agentic AI in Audit and Assurance: Transforming the Audit Value Chain. TCS Whitepaper.
23. ISACA. (2025). The Growing Challenge of Auditing Agentic AI. ISACA Industry News article.
24. The Institute of Internal Auditors (IIA). (2025). Agentic AI in Internal Auditing. All Things Internal Audit Podcast/Briefing.
25. Fieldguide. (2025). How to Use Agentic AI to Support Integrated ISO Audits. Fieldguide Resource Article.
26. KPMG International. (2026). AI and Technology in Audit. KPMG Audit Insights.
27. Salesforce. (2026). How Our AI Agents Save Us Time — And Scale Sustainability. Salesforce Blog.
28. 8allocate. (2026). Top 50 Agentic AI Implementations: Use Cases to Learn in 2026. 8allocate Blog.
29. Digiqt. (2025). AI Agents in Carbon Credits: Proven Wins & Pitfalls. Digiqt Blog.
30. DeBales AI. (2025). Automated ESG Reporting: AI Agents for Real-Time Carbon Optimization. DeBales Blog.
31. Arion Research. (2025). Agentic AI for Sustainability: Can Autonomous Agents Act as ESG Co-pilots? Arion Research Blog/Whitepaper.
32. Morgan, P. (2025). Auditing in the Age of Agentic AI – Why ITGC Will Never Be the Same. LinkedIn Article.
33. Breunig, M. M., Kriegel, H.-P., Ng, R. T., & Sander, J. (2000). LOF: Identifying density-based local outliers. Proceedings of the 2000 ACM
SIGMOD International Conference on Management of Data, 93–104.
34. Liu, F. T., Ting, K. M., & Zhou, Z.-H. (2008). Isolation forest. 2008 Eighth IEEE International Conference on Data Mining (ICDM), 413–
422.
35. Hochreiter, S., & Schmidhuber, J. (1997). Long short-term memory. Neural Computation, 9(8), 1735–1780.
36. Apache Software Foundation. (2024). Apache Kafka Documentation. Version/current. Available at: https://kafka.apache.org/
37. Apache Software Foundation. (2024). Apache Pulsar Documentation. Version/current. Available at: https://pulsar.apache.org/
38. Superconductive. (2024). Great Expectations Documentation. Available at: https://greatexpectations.io/
39. Monte Carlo Data. (2024). Monte Carlo Data Observability Platform – Product Documentation. Available at:
https://www.montecarlodata.com/
40. LangChain. (2024). LangChain Documentation and API Reference. Available at: https://python.langchain.com/
41. Microsoft. (2024). AutoGen: Enabling Next-Generation Large Language Model Applications via Multi-Agent Conversation.
Microsoft/AutoGen Documentation & GitHub.
42. CrewAI. (2024). CrewAI Framework Documentation. Available at: https://www.crewai.com/ (or official docs/GitHub you used).
43. Messier, W. F., Glover, S. M., & Prawitt, D. F. (latest ed.). Auditing and Assurance Services: A Systematic Approach. McGraw-Hill Education.
44. Ecosystem Marketplace / Forest Trends. (Various years). State of the Voluntary Carbon Markets series. Forest Trends Association.
45. Trove Research. (Various years). Global Voluntary Carbon Market Outlook and Forecasts. Trove Research.
46. World Bank. (2016). Forest Carbon Partnership Facility: Carbon Fund Methodological Framework. World Bank.
47. Arion Research / Other. (If you used any specific article for MRV cost ranges USD 5–15/ha/year, insert here with full bibliographic details.)
48. Debales AI / Other. (If you used any additional MRV automation case study for agriculture/forests, specify here.)
49. World Resources Institute. (2020). GHG Protocol for Project Accounting. WRI.
50. Any additional primary source for “agentic systems valued at USD 5.43B in 2024, forecast 236.03B”: give exact firm, report title, year.
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