The Evolving Role of Technology + People in the Modern Audit

In today’s rapidly changing business environment, finance leaders are facing new expectations, pressures, and opportunities as it relates to technological innovation and its impact on their organizations and the audit experience.

BDO’s Audit Innovation Survey underscores the importance of auditors leveraging technology to meet client demand, while critically understanding that technology cannot replace professional skepticism — a hallmark of an auditor’s role that remains essential to preserving trust in capital markets.

Our survey of 200 finance leaders provides valuable insights into:

  • Barriers to a smooth financial audit
  • The connection between technology and trust
  • AI usage in finance organizations
  • Ways finance leaders are addressing the accounting talent shortage

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Here’s a glimpse into what finance leaders have to say:

80%

of respondents say compatibility issues with technology stacks remain top-of-mind challenges.

63%

of leaders say trust is somewhat/significantly enhanced for them and their key stakeholders when auditors use advanced tools, such as AI, robotic process automation, extract transform and load software, blockchain, and more.

84%

say they anticipate audit quality to improve with increased integration of audit technology

69%

of respondents say establishing data governance and internal data management is a barrier to a smooth audit experience.

56%

say they will be investing more in technology due to emerging frameworks around AI