Concurrent Session 2B

Audit Evidence in a Digital World

Innovations such as audit data analytics and artificial intelligence are indelibly transforming audit. This session focuses on the latest assurance technologies – especially audit data analytics - that helps auditors derive the deeper and broader insights demanded by organisations and stakeholders. Nevertheless, even as we seek to integrate technology with assurance methodology to improve audit quality, audit practitioners must always be mindful of data integrity, digital security, and audit risks in order to deliver the expected outcome – heightened transparency and trust