Like many parts of our personal and working lives, the power of digital is extending its reach to the audit function. Data drives our lives, and the audit profession is not immune from this fact. This is as relevant to the audit of public services, which are currently undergoing a fast digital transformation, as it is to purely commercial entities.
To examine this fast-developing environment, the Association of Chartered Certified Accountants (ACCA) has published in June 2019 a report called ‘Audit and Technology’, together with the Chartered Accountants of Australia and New Zealand (CA ANZ)