The training material below has been used during the 2019 Pisa summer school in public auditing and accountability. It was an initiative of the European Court of Auditors, the University of Pisa and the ACCA focusing on emerging global issues relevant to audit. To keep pace with innovation, auditors and audit organisations must monitor and understand new trends and technologies. Instead of concentrating on consolidated audit practices, the organisers decided to create a new learning opportunity in the field of audit innovation.
The content is divided into six modules:
MODULE 1 - Auditing in a digital world
MODULE 2 - Process mining for audit (Digital audit in action – 1)
MODULE 3 - Building digital audit capabilities – a day in the lab of a data scientist
MODULE 4 - Visualisation for audit (Digital audit in action – 2)
MODULE 5 - Detecting and preventing fraud with data analytics (Digital audit in action – 3)
MODULE 6 - Digital transformation of audit – implications for the audit profession