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Auditor
Internal AuditorExternal Auditor
Yes, AI inspects 100% of the transactions, but the auditor provides the final signature and professional skepticism.
Key Takeaways
- 1Transition from a sampling-based to a population-based model where algorithms scan every transaction for anomalies.
- 2AI tools like DAS inform judgment with real-time risk responses rather than replacing human oversight.
- 3Site inspections and managing interpersonal conflict remain resistant to automation for the next decade.
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Now
0-2 years🔄
What's changing
- 1Data-driven risk assessment
- 2Automated workpaper population
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Implications
- Higher quality engagements
- Shift from gathering to investigating