It is not so long ago that the average auditor in the field spent their days manually ‘ticking and bashing’ their way through a large stack of invoices, selected as a sample of transactions to validate the retrospective financial data for a given financial year.

Over the last ten years, the pace of change in big data and analytics capabilities has been rapid. Combined with more recent technology advancements in robotics and artificial intelligence, audit is going through a period of transformational change.