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February 2019 » Audit Resources
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Susan B. Anders, PhD, CPA/CGMA
The development of auditing software and technology applications has lagged behind that of other practice areas, but a steady evolution of automation and data analytics is providing auditors with resources to improve their efficiency and effectiveness. The auditing profession can gain from innovations in many ways, including leveraging the human mind to its highest and best uses and letting automation handle standardized tasks. In “The Future of Audit: Technology,” (http://bit.ly/2To1lkK) the Institute of Chartered Accountants in England and Wales (ICAEW) encourages implementing an “agile strategy” to transform the audit approach, developing and adopting beneficial technology, and ensuring professional training to incorporate new skill sets.
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