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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
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What's changing

  • 1Data-driven risk assessment
  • 2Automated workpaper population
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Implications

  • Higher quality engagements
  • Shift from gathering to investigating

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