L'impact des big data et de l'intelligence artificielle sur les compétences et la profession d'auditeur

Abstract

Today, many experts agree that an evolution of skills as an auditor could be observed in the near future. One of the main reasons for this change is the emergence of smart technologies, as well as the development of Big Data. Besides, it is interesting to know that the number of data created every day is increasing at a considerable rate. In other words, the world produces 2.5 quintillion bytes of new data daily. Moreover, the auditing profession is identified as one of the jobs with a high probability of computerization. It is said that there is a probability of 94% that the accounting and auditing business will be replaced by Artificial Intelligence and robots. This explains why it is necessary to catch up on the subject, as well as about the different types of knowledge needed in front of this technological expansion and revolution, in order to prepare ourselves as best as we can. This thesis examines the impact that technologies such as Big Data and Artificial Intelligence could produce on the auditor’s skills, as well as on the auditor’s profession. We will investigate the different types of skills required for the auditor’s job in a technological context, especially technical, soft and digital skills. To analyse this issue, a qualitative research, which gathers a set of information collected through literary research and interviews with audit professionals in Belgium and Luxembourg, has been executed. The results of the theoretical and practical analyses conclude that the Big Data and Artificial Intelligence’s phenomenon is more opportune than threatening. Lots of improvements could be integrated into audit firms. The purpose is to facilitate auditor’s tasks and not to destroy their profession. To take advantage of these technological change, the auditor need to develop its digital abilities, particularly a good understanding and good Data Analytics capacities. Being digitally competent is not just about being an IT expert. Nevertheless, technical and soft skills should not be set aside.