As a heightened risk profile prevails and increased regulatory pressures accelerate the disruption of business models, fresh challenges are created. New needs, including cybersecurity, mass data analysis and increased non-financial reporting issues, are also changing the role and scope of the auditor’s mission.
In the face of these challenges, the profession’s continued transformation is essential. By exploring the powerful levers of technology, human capital, and collective intelligence at their disposal, auditors can develop new pathways and paint a clearer picture of what the auditor of the future will look like.
At the same time, questions such as how far audit firms and internal audit departments can evolve to meet new client expectations without jeopardising their independence and strong ethics need to be resolved.
At Mazars, we intend to address the complexities of innovating in a regulated profession. Through debate and discussion of the benefits and limitations of technology, human capital and collective intelligence, we invite you to move forward together.
The development of artificial intelligence (AI) technology is gaining momentum. Already, it can create texts, answer questions, write pieces of music, and paint pictures in the style of Vincent van Gogh. Increasingly, AI is also being used in auditing to automate routine tasks.
Is artificial intelligence (AI) a helpful tool for auditors, or is it considered a direct competitor? AI's development is set to impact every aspect of our lives, including the audit function.
Continuous audit, sometimes referred to as continuous monitoring, is a phrase often thrown into the conversation when we talk about innovation in audit. In reality, however, there is a general lack of understanding of continuous audit’s full potential and how it can be implemented.
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