■ Title

Which direction is better for the audit industry, whether data analysis experts should be trained in auditing, or auditing experts should be trained in data analysis?

 

■ Abstract

Digitization of audits is essential for maintaining and improving audit quality control. I don't think there are any experts who disagree with the opinion.

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On the other hand, many leaders in the audit industry do not have the expertise to analyze data. Most leaders agree when asked if they are willing to transform the audit work-site, but when asked if they want to use data analytics by  themselves, the answers might vary.

Planning decisions regarding data analysis personnel may lead to  the characteristics of future audit quality at each audit firm. I will introduce our efforts in this lecture.