What are Automated Tools and Techniques?

Automated tools and techniques is a broad term describing the tools and techniques used by auditors in performing audit procedures. The term is deliberately broad because technologies and related audit applications will continue to evolve, such as artificial intelligence applications, robotics automation processes and others.


Technology is one of IAASB’s most relevant strategic drivers influencing our standards and future activities. Read about where technology fits into our strategic actions and work plan:




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