To help direct your attention, we asked a collection of leaders in the field tell us which single technology they think is the biggest game-changer in auditing. If I had to pick one technology that is really pushing the evolved audit forward, it’s artificial intelligence in all its varieties. Early on, we’re seeing some of the fastest gains in efficiency and productivity from robotic process automation. But the real promise will come through the learning aspect of artificial intelligence, what’s known as machine learning. With data analytics powered by machine learning, we’re going to see continuous improvement in our ability to spot anomalies in data, to identify risk and to draw insights, and that’s exciting. It’s hard to pick just one. When you look across all the new technology — you’ve got data analytics, AI, machine learning, remote auditing technologies — I think the combination of all of those gets you to game-changer territory. Executive director of the Center for Audit Quality The biggest game-changer isn’t a specific technology — rather, it’s how we continue to balance people and technology. The single biggest game-changer is how we harness that combination to create something bigger than the sum of the individual parts. … The magic is when we put human IQ and digital IQ together to create something new — that’s the game-changer. I think it’s a combination of all technology — the efficiencies we can gain by automation will be game-changing in freeing up teams’ time, and then looking at audit products and engagement binder-type products that automate and workflow the audit in such a way that information is entered in the technology and it helps you determine the risks and what audit approaches you’re going to take. That’s a technology that’s probably going to be out in the next couple of years. … The game-changer is in the interplay between automating and changing the way an audit is performed. Assurance services partner and assurance applications technology leader, Marcum There’s two — I think video is one, and I truly think the distributed ledger is going to be a game-changer once it’s fully embraced by the audit industry. Principal of information systems and risk assurance, Baker Newman Noyes If I named one single one today, probably in three years it would be completely different. … I think where the profession is spending most of its time right now is really in that risk assessment, the data and analytics capabilities to really do the transaction-level scoring — that’s probably the most meaningful in the near term for the profession as a whole. National managing partner of audit quality and professional practice, KPMG It needs to be all about the data and analytics.https://www.accountingtoday.com/list/game-changing-technologies-in-audit
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