As the space inhabited by AI continues to grow and transcend aspects of intellectual property creation, there could be room for AI-assisted and AI-generated systems to add to the IP audit and due diligence methods, which is the main focus of this chapter. Emerging technologies can assist with both the auditing and valuation systems and can be developed to enhance IP valuation, overcoming buyer and seller disincentives. For the seller, there will be concerns that once core assets are sold, the remaining assets may not be of interest, or if the IP is all sold to another business, what will be left of the company. Alternatively, for the buyer, concerns arise over how sustainable the IP assets are or the reliance on a specialist team as it can be difficult to decide on what the value is without comparable transactions.