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Artificial intelligence reports

Reports, thought leadership and guidance from the ICAEW on Artificial Intelligence

The essential guide to audit tech

There has never been a more exciting time to explore the transformative potential of technology in relation to audit. Tech advances are helping to improve the performance of audit, making it more insightful and informing better conversations in audit teams and with clients.

Risks and assurance of emerging technologies

Tech Faculty June 2020

Cognitive and automation technologies such as artificial intelligence (AI) have drawn a great deal of interest, but also concern about the potential for bias and misuse. ICAEW’s Tech Faculty examines the risks associated with the adoption of emerging technology and how these risks can be tackled through internal controls and assurance.

AI in Corporate Advisory

Corporate Finance Faculty May 2020

The Corporate Finance Faculty and Drooms have published the world’s first research about the role of artificial intelligence in deals.

Internet of things and accounting

Business and Management Faculty October 2019

To find out how businesses and accountants are approaching this powerful new technology, we partnered with the Shanghai National Accounting Institute and Inspur to talk to IT, operations and finance professionals across China, which is playing a leading role in the development of the IoT.

Digital transformation in finance functions: UK and ASEAN perspectives

Tech Faculty October 2019

This thought leadership report provides a rare insight into how digital transformation is being managed in practice across a range of different business settings, and highlights pertinent considerations for leaders undertaking their own transformation projects.

New technologies, ethics and accountability

Tech Faculty June 2019

This thought leadership report delves into the ethics of new technology and the seismic developments currently taking place in AI and algorithms, which are both exciting and morally concerning.

RPA in finance an ICAEW guide

This guide aims to help finance professionals considering implementing robotic process automation (RPA). It is based on meetings with ICAEW members with first-hand RPA experience supplemented with wider research.

The essential guide to fintech

Fintech is changing the way businesses and individuals use financial services. This Tech Essentials guide - the first joint guide from the IT Faculty and the Financial Services Faculty - will demystify what fintech could mean for individuals, businesses and advisers.

How do you audit a robot?

Internal Audit Panel March 2018

Guidance for internal auditors on how to provide assurance over the key risks involved in implementing robotic process automation (RPA).

RPA in Finance - a promising investment, but beware the hype

A report of the discussions of a meeting with finance professionals of large organisations who see the potential for significant benefits from RPA and are running pilots to assess the feasibility of reducing costs and improving accuracy, quality, timeliness and drill-down.

Understanding the impact of technology in audit and finance

ICAEW / Dubai Financial Services Authority February 2018

This paper has been produced based on comments from the breakfast briefing jointly organised by The Institute of Chartered Accountants in England and Wales (ICAEW) and the Dubai Financial Services Authority (DFSA), on 13 December 2017 at DFSA.

The essential guide to the Internet of Things

When thinking about the Internet of Things (IoT), and the 8.4bn connected devices that allow people to turn on a light switch from 3,000 miles away, it can be hard to visualise how this affects accountants. But if you look closely there are clear indications that it couldn't not affect the profession. For that reason an understanding of IoT is now included in the ACA syllabus.

Big data in Chinese businesses: international perspectives

IT Faculty November 2017

Two features put China in a very strong position to generate and exploit big data – the sheer size of China and its user base, and its rapid adoption of mobile technology, leapfrogging older generations of technology in the process.