Augmented Financial Audit: What Training for the Auditor of Tomorrow to Address Innovation and Ethical Challenges?

Abstract

Financial auditing is undergoing a major transformation due to technological advancements, particularly artificial intelligence and advanced data analytics. These changes are redefining professional practices and necessitating an adaptation of auditors’ skills to ensure compliance with regulatory and ethical requirements. This article analyzes the impact of these changes and explores the necessary adjustments in auditor training.

The study is based on a literature review, combining academic sources and institutional reports to assess the evolution of academic curricula and continuing education programs. The analysis highlights the need to modernize teaching methods and strengthen interactions between academic institutions and professional stakeholders. It also underscores the importance of a structured continuing education framework to support auditors in an ever-evolving environment.

The formulated recommendations aim to ensure alignment between evolving audit practices and the upskilling of professionals. However, further research is required to assess the actual impact of these educational adjustments and to identify the most effective strategies at an international level.

JEL Classification: M42

Paper type: Theoretical Research