The future of public auditing-data, innovation and citizenship
Skills and mindset of the future auditor
Abstract
This article explores the future auditor in a rapidly changing technological and social landscape, emphasizing the essential skills and mind-set required for future-readiness. As traditional audit practices are increasingly shaped by digital transformation and complex stakeholder expectations, the article highlights two critical skills namely digital literacy and collaboration as foundational for effective auditing in the future. It further examines the necessary shift in mind-set, focusing on citizen-centred thinking, resilience, and critical thinking as key enablers of adaptive, ethical, and forward-thinking audit professionals. Drawing on contemporary challenges and real-world scenarios, the article discusses how these competencies can be cultivated and integrated into audit practice to enhance value, transparency, and accountability. Spanning four pages, the article serves as a call to action for both current and aspiring auditors to embrace continuous learning and transformation in pursuit of audit excellence.
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