Il data-driven audit e il futuro della professione tra nuove competenze e rischi

This chapter examines the opportunities and risks that technological change poses for the auditing profession. In the spirit of Gino Zappa’s Tendenze nuove (1927), it challenges the static and formalised narratives that often dominate discussions of technological change by viewing auditing as a heterogeneous and evolving set of practices. Adopting an interdisciplinary perspective, it argues that the challenges posed by digitalisation and artificial intelligence make the dialogue among disciplines concerned with business organisations, advocated by Zappa, more essential than ever.