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The increased role of advanced technology and automation in audit: A delphi study

Author

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  • Lombardi, Danielle R.
  • Kim, Meehyun
  • Sipior, Janice C.
  • Vasarhelyi, Miklos A.

Abstract

Audit practices were re-evaluated to perform audits remotely during and after the pandemic, accelerating the use of advanced technology. In response, this study seeks to gain expert predictions on the future directions of advanced technology supporting auditors. The results from a Delphi panel reveal that experts anticipate audits will be highly automated, technology usage will increase for internal and external audits, the pace and characteristics of audit automation are predominantly shaped by regulatory frameworks, technological skill sets of auditors will greatly increase, and cognitive technology will be used to assist in making judgments. Consequently, there is concern about the ethical implications of using technology. Interestingly, the experts did not foresee technology moving as quickly as it is. To appraise these predictions, we reexamine prior predictions from two previous Delphi studies. Since due care is necessary, the risks and implications of using technologies are provided.

Suggested Citation

  • Lombardi, Danielle R. & Kim, Meehyun & Sipior, Janice C. & Vasarhelyi, Miklos A., 2025. "The increased role of advanced technology and automation in audit: A delphi study," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    • Handle: RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000090
    DOI: 10.1016/j.accinf.2025.100733
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