Zukunft der Wirtschaftsprüfung: Digitalisierung & Innovation

Audit is changing fast. Emerging technologies such as AI, advanced analytics and digital platforms are transforming how audits are performed and how insights are generated.

At the same time, stakeholders expect greater transparency, stronger reporting and clear assurance over both financial and non‑financial information.

At KPMG, we combine digital capabilities with the judgment, skills and sector understanding of our people to deliver audits that are smarter, more relevant and built for the future.

This page brings together our latest insights on AI in audit, technology trends, the evolving role of auditors and the themes shaping the modern audit profession.

Explore how digital transformation, human judgment and sector expertise come together to create clarity, trust and meaningful value in today’s audit landscape.

How technology is redefining Audit Quality

In a recent interview with Neue Zürcher Zeitung (NZZ), Evgenia Lopushanskaya (Director, Audit Innovation) and Michael Blume (Partner, Head of Audit), discussed how technology and AI are transforming the audit – enhancing quality, strengthening trust and reshaping expectations for modern audit work.

NZZ: Technology in Audit

Article in German

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For an English summary of the key themes, see our article here.

Explore our latest insights

How is Artificial Intelligence reshaping audit approaches – from real‑time analysis to risk‑informed procedures – and what this means for the future of audit and assurance.

How does automation, analytics, continuous auditing and digital tools influence evidence gathering and strengthen the relevance of modern audits.

How is the role of auditors evolving with digital capabilities, analytical thinking and continuous learning – shaping a more future‑ready audit profession.

How do ERP and business transformation reshape financial processes, internal controls and reporting – and why they matter for audit and assurance perspectives.

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The foundations of our future‑ready audit

People. Powered by expertise & judgment

Our people bring experience, critical thinking and industry understanding – ensuring that technology supports, not replaces, sound professional judgment.

Future‑ready auditors with analytical, digital and sector‑relevant skills

Practical guidance and end‑to‑end thinking shaping how we approach each audit

Swiss expertise complemented by global knowledge where it adds value

Human judgment guiding every step in an increasingly AI‑enabled environment

Sector Expertise. Relevance that creates impact

Sector understanding provides essential context – leading to focused audits, clearer insights and more meaningful discussions.

Industry knowledge supporting focused risk assessment

Awareness of sector‑specific trends and regulatory shifts informing our perspective

Relevant benchmarking enabling clearer context

Access to subject‑matter specialists when deeper insight is needed

Technology. Delivering quality and enabling smarter audits

Technology plays a central role in how we deliver modern audits. With AI‑powered analysis, real‑time data capabilities and our digital platform KPMG Clara, we bring deeper insights, stronger consistency and greater value – always supported by human judgment.

Consistent, data‑driven methods supporting audit quality

AI‑driven analysis informing deeper understanding

Timely visibility into key risk areas

Clear communication and shared data enabling meaningful collaboration

What is KPMG Clara and why does it matter for modern audit?

KPMG Clara is our global digital audit platform. It connects data, workflows and collaboration in one place and supports more structured, transparent and insight‑driven audits.

With integrated AI capabilities and consistent methodologies, KPMG Clara helps auditors focus on what matters – always with human judgment at the center.

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Audit Over Coffee Series: Expert perspectives in under one minute

Looking for practical perspectives on current audit, reporting and transformation topics?

In our Audit Over Coffee video series, KPMG experts answer frequently asked questions from clients and share their views on emerging developments.

Follow us on LinkedIn to not miss out on new episodes!

What changes should companies expect from the FER 16 revision?

The revised Swiss GAAP FER 16 affects how organizations deal with pension plans, especially in an international context. Our expert explains the main implications of the revision, why transparency will increase and why an early impact assessment is essential.

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Why should organizations prepare early for IFRS 18?

IFRS 18 will change how financial performance is presented, measured and compared. The episode explains why early preparation matters, from aligning stakeholders and KPIs to preparing systems, controls and comparative figures.

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How should teams prepare for an IFRS conversion?

An IFRS conversion requires more than technical accounting adjustments. The episode explains why teams should focus on strong project governance, a clear gap analysis, systems readiness, training and early risk management.

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Our audit services cover financial statement audits, regulatory reporting, assurance over internal controls, technology assurance, ESG assurance and more.

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