TFL Vsebine / Revija SIR*IUS

Technological transformation of small and medium-sized audit firms

Tehnološki napredek bistveno spreminja delo revizorjev, predvsem zaradi vpeljave digitalnih orodij in nastajajočih tehnologij. Digitalna transformacija v reviziji vključuje uvajanje novih orodij, kot so umetna inteligenca, strojno učenje, veriženje blokov, robotska avtomatizacija procesov, računalništvo v oblaku in druge sodobne tehnologije. Vpliv teh tehnologij se kaže v večji učinkovitosti in uspešnosti dela, vendar njihova uvedba ni preprosta. Zaznani ključni dejavniki, ki določajo hitrost in uspešnost transformacije, so med drugim okolje (regulativa, konkurenca na trgu, zahteve naročnikov …) ter stroški in ljudje (usposobljenost, izobraževanje, pripravljenost na spremembe …). Proces tehnološke transformacije vključuje več faz: oceno trenutnega stanja, prepoznavanje ključnih akterjev, postavitev jasnih ciljev, pripravo načrta in proračuna, usposabljanje zaposlenih, integracijo novih tehnologij in stalno spremljanje uspešnosti. Postopen pristop je še posebej pomemben za manjše revizijske družbe. Za avtomatizacijo so najprimernejši strukturirani, ponavljajoči se in nizkokompleksni revizijski postopki, ki temeljijo na pravilih in digitalnih podatkih. Kljub številnim priložnostim pa tehnološka transformacija v reviziji ostaja izziv in zahteva premišljeno izvajanje, da bodo koristi čim večje.

Technological progress is significantly changing the work of auditors, mainly due to the introduction of digital tools and emerging technologies. Digital transformation in auditing includes the introduction of new tools, such as artificial intelligence, machine learning, blockchain, robotic process automation, cloud computing and other modern technologies. The impact of these technologies is reflected in greater efficiency and effectiveness of work, but their introduction is not simple. The key factors that determine the speed and success of transformation are known, including the environment (regulation, market competition, client requirements, etc.), costs and people (skills, education, readiness for change, etc.). The process of technological transformation includes several phases: assessment of the current situation, identification of key players, setting clear goals, preparing a plan and budget, training employees, integration of new technologies and continuous monitoring of performance. A gradual approach is especially important for smaller audit firms. Structured, repetitive and low-complexity audit procedures based on rules and digital data are most suitable for automation. Despite the many opportunities, technological transformation in auditing remains a challenge and requires thoughtful implementation to maximize benefits.