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With its increasing adoption and use within external audits, ‘data analytics’ sometimes becomes a new discipline for auditors and can get overwhelming due to the changes required in approach to audits, the awareness of how data is stored and the adoption of new tools and techniques.
These can be barriers to embracing data analytics initially but once overcome, these tools and techniques can be applied to a variety of assurance engagements. They can enable auditors to deliver a higher quality of audit evidence with more relevant business insights and added efficiency.
The Analytics Guide for External Auditors provides guidance and best practices for:
This essential guide will enhance the service external auditors provide to their clients, either as part of a consulting service or as part of a standardized audit.
Within the publication, we provide not only the IDEA techniques needed to perform audit analytics tests, but also detailed information of the relevance of each of the data analytics reports it refers to while sharing best practice advice on how to interpret the results.
Note: This guide is currently available in English only.