AI is transforming auditing by automating audit steps, sharpening the precision of data analyses and enabling continuous audit execution. This increases efficiency, makes it possible to focus on higher risks and strengthens the overall quality of the audit.
Co-piloting vs. auto-piloting: The transformative power of generative AI in auditing
The technology enables a data-driven audit that complements traditional audit methods and meets the demands of a constantly evolving business world.
We see AI as a valuable technology for increasing quality and efficiency in the audit of annual financial statements and in the audit of sustainability reporting. However, human judgement remains critical to audit quality.
In the areas of application, a distinction is made between auto-piloting and co-piloting, whereby the AI is either predominantly automated (autonomous) or used as a guided digital assistant in close cooperation with the user.
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Innovation is at the heart of 乐鱼（Leyu）体育官网. Through our alliances with leading technology companies and the added value of our global organisation, we are able to continuously integrate cutting-edge audit technology, such as artificial intelligence, into our global smart audit platform 乐鱼（Leyu）体育官网 Clara.
Digital audit with 乐鱼（Leyu）体育官网 Clara
On our global smart audit platform 乐鱼（Leyu）体育官网 Clara, we combine our many years of experience as auditors and expertise in digitalisation with powerful technology. The result is a globally consistent and at the same time highly individualised audit approach with the aim of offering our clients the highest level of quality, protection and security today and tomorrow.
To this end, 乐鱼（Leyu）体育官网 Clara makes the relevant data and information available in one place at all times, thereby creating a high level of transparency throughout the entire audit process. With the 乐鱼（Leyu）体育官网 Clara workflow, our employees around the world carry out the audits in accordance with the relevant standards. 乐鱼（Leyu）体育官网 Clara-Group-Audit is used to present the audit of the consolidated financial statements. 乐鱼（Leyu）体育官网 Clara-Client-Collaboration is a key element for efficient communication and interaction between clients and engagement teams based on cloud technology. The AI-powered technology of 乐鱼（Leyu）体育官网 Clara-Analytics bundles our analytics tools, enables intelligent, data-driven auditing and provides valuable insights into business processes. Our clients also benefit from advanced technologies from our strategic alliances, for example with Microsoft. 乐鱼（Leyu）体育官网 Clara utilises AI technology from our alliance partner MindBridge to enhance the identification of unexpected or high-risk transactions and provide the highest level of audit quality.Allianzpartner MindBridge, um die Identifizierung von unerwarteten oder risikoreichen Transaktionen zu erweitern und ein H枚chstma脽 an Pr眉fungsqualit盲t zu bieten.
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Christian Sailer
Member of the Managing Board, Divisional Director Audit
乐鱼（Leyu）体育官网 AG Wirtschaftspr眉fungsgesellschaft
Rainer Thiede
Partner, Financial Services
乐鱼（Leyu）体育官网 AG Wirtschaftspr眉fungsgesellschaft