Creating and using data has become an everyday aspect of our lives, including for auditing. the environment of auditing, influenced by technology, is shaping the profession and research has already identified which skills are necessary for auditors to be increasingly essential in companies. Like many parts of our personal and professional lives, digital transformation is extending its reach to the auditing. Data drives our lives, and the profession of auditing is not immune to this fact.


There are now several technologies that currently affect or are likely to affect the profession of auditing coming soon. It takes an understanding of how different technologies can impact the future of auditing and what it means for professionals in the field.


A auditing and technology together, provide insights for organizations and auditors themselves on how they can most effectively adapt to significant changes. There are several key factors that signal the need for technological change in auditing and these drivers include the rapid increase in data volume, changes in business models, the shift to automation and the demand for a proactive and forward-looking approach. These technologies include data analytics, robotic process automation (RPA), drone technology, artificial intelligence (AI), and cloud technologies.


Research also shows that professionals in auditing need to adapt to changes in their customers' delivery models, including the need to understand the various technologies used. Data analytics was considered the most mature of the technologies currently used by most auditing, while machine learning is not yet at the stage where it is embedded in daily practice. Taken as a whole, technology is also a catalyst that will help shift the focus of the auditing from a retrospective view to a prospective perspective.


the profession of auditing is still at a very early stage of AI and hasn't incorporated it as deeply as it could, but the human relationship between client and auditor remains important, after all not everything can be replaced by technology. Technology offers the ability to improve the quality of auditing and add value to it, moving from being a reactive and retrospective exercise to a proactive, predictive and prospective exercise, working in real time. Even in its traditional context, technology already offers opportunities to produce auditingof high quality that best suits your existing purposes.


However, if AI and related technologies are fully implemented, this could raise questions about auditor independence.

An essential skill for professionals in auditing for years to come will be the flexibility to adapt to a work environment that will continue to evolve. Employers need to be attuned to this and cannot simply delegate this to staff, but will need to carefully consider the design of emerging roles.


Technical, communication and ethics skills, ability to acquire and use knowledge, creativity, explore potential results and generate new ideas, awareness and application of technologies, ability to accurately anticipate future trends and ability to understand customer expectations are some of the skills pointed out in the research for the professional of auditing in the age of digital transformation. While the role of the auditor is changing significantly, professional skepticism and independence will remain important.


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