作为审计师, I find myself facing the unique challenge of keeping pace with emerging technologies while ensuring the integrity of financial information. 为了满足这些需求, I have embraced a set of best practices that have helped me navigate the complexities of auditing in the digital age. 通过不断学习和发展我的技能, 深入研究新兴技术, 进行全面的风险评估, 与专家合作, 调整审计方法, staying informed about accounting standards and regulations, 保持专业怀疑, and effectively documenting and communicating findings, I have been able to provide value to my clients and stakeholders.
最佳实践
Investing in continuous learning is crucial for auditors. 参加培训项目, seminars and webinars that focus on emerging technologies, regulatory changes and industry trends can be valuable. 获得相关认证; such as those offered by organizations such as ISACA, can also be instrumental in enhancing auditors’ expertise in auditing and emerging technologies.
阅读文章, news reports and technical manuals also are proactive ways to stay updated and gain a better understanding of their purpose, 新兴技术的范围和潜在风险. Engaging with online communities and industry experts can help auditors expand their knowledge and exchange insights. By comprehending both external and internal technological aspects, auditors can effectively assess the risk associated with emerging technologies.
A comprehensive risk assessment during the audit planning phase is crucial. A key step is identifying potential vulnerabilities and threats related to emerging technologies, taking into account factors such as security testing, 数据隐私, 兼容性问题和法规遵从性. Allocating resources based on risk assessment ensures that auditing efforts are focused on the areas of highest importance.
与IT专业人员密切合作, 网络安全专家, 数据分析师, artificial intelligence (AI) and machine learning (ML) experts and cloud computing professionals can be invaluable. This collaboration allows auditors to gain a comprehensive understanding of the technology under review, 评估安全风险, 有效分析数据, 评估人工智能系统和算法, and evaluate the security and reliability of cloud-based systems.
To address the challenges posed by emerging technologies, 该领域需要调整其审计方法. Incorporating specialized technical expertise and leveraging tools such as data analytics can enhance audit procedures and address the specific risk associated with technologies such as blockchain, AI, 物联网和云计算. This ensures that audits are efficient, thorough and relevant in the digital age.
及时了解相关会计准则, such as generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS), and regulatory requirements is a fundamental aspect of the auditor’s role. This knowledge ensures compliance and enables accurate and reliable financial reporting assurance in the context of emerging technologies.
Maintaining professional skepticism is also paramount. 审核员必须批判性地评估证据, 评估数据的可靠性, and apply professional judgment to identify any red flags or inconsistencies. Proactively addressing potential fraud risk in the digital age by implementing robust controls and monitoring systems is essential.
整个审核过程, 审核员应该勤奋地记录发现, 包括控制差距, 过程失败, risk factors and any exceptions or anomalies identified. Effective communication of audit findings to key stakeholders ensures transparency and enables informed decision making, and clear and concise reporting helps clients and stakeholders understand the risk associated with emerging technologies, 以及必要的补救措施.
保持领先地位
My journey as an auditor navigating emerging technologies has been challenging yet rewarding. 通过实现这些最佳实践, 我一直能够保持领先地位, ensure the integrity of financial information and provide value to my clients and stakeholders.
编者按: For further insights on this topic, read 伊格那丢拉维’s recent Journal article, 《澳门赌场官方下载》 ISACA杂志，第4卷，2023年.
