Audit

Why climate change creates a need for better nonfinancial disclosures

There is an urgent need for the audit of the future to provide a better assessment of the climate risks faced by businesses. Learn more.

Preventing and detecting fraud: how to strengthen the roles of companies, auditors and regulators

Find out why a reexamination is needed of how traditional audit procedures approach the risk of fraud.

How AI will enable a better understanding of long-term value

AI will be a vital tool in the next generation of company key performance indicators involving trust, culture and ESG risks. Learn more.

Why it’s important to measure and report long-term value

The Embankment Project for Inclusive Capitalism is working to improve the way that businesses measure and report on the value they create.

How to audit the next generation of digital assets 

When auditors encounter digital assets, such as cryptocurrency in financial statements, do they audit them as cash, financial instruments or something else?

How artificial intelligence can help to measure long-term value

Companies are increasingly expected to demonstrate how they are creating long-term value, which means going beyond purely financial metrics and establishing new key performance indicators (KPIs). One of the challenges they face in doing so is accessing, and then analyzing, credible, comparable data. Artificial intelligence is proving to be a valuable tool here, as it can be used to read and analyze large volumes of data, helping to identify meaningful KPIs for

Why AI is both a risk and a way to manage risk

The key issues boards need to consider when implementing artificial intelligence technology.

How AI will enable us to work smarter, faster

Artificial intelligence has the potential to transform audit, but it will never replace the auditor.