What's in the gallery?
Data and digital technologies are rapidly transforming economies and societies with enormous implications for how auditors do their work and what they audit. From efficiency gains in everyday processing of documents to automation in transportation and…
Case
Highlights The Netherlands Court of Audit (NCA) has developed an audit framework that government and private-sector organizations can use to assess whether their algorithms meet specified quality criteria. It is intended to serve as a practical tool an…
Analysis
Highlights As important accountability actors, auditors are well placed to assess the ethical use of data in the public sector and to ensure the longevity and efficacy of data-driven approaches Despite the value that auditors can add in this area, ther…
Case
Highlights The use of artificial intelligence has been expanding in the private sector with positive impacts on fraud prevention and increasing efficiency and effectiveness of the work performed by auditors. However, despite the potential, its use in t…
Case
Highlights The rapid growth in the quantity of digital information subject to audit and their increasingly complicated nature has required the innovation of the current audit system. The Korean Board of Audit and Inspection (BAI) built a data-driven au…
Case
‘If you can’t describe what you are doing as a process, you don’t know what you’re doing.’ This quote by W. Edwards Deming of TQM fame is taking on new meaning in the context of data-led auditing. Highlights Just like the private sector, public sector…
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