Innovative learning models to master the digital transformation in the audit profession

Abstract

The fourth industrial revolution is in full swing. The digitalization of living and working environments is changing our society and thus the way we learn. Under these conditions, audit work is becoming even more process-oriented, networked and with a more holistic audit focus. Universities - like the University of Applied Sciences and Arts Northwestern Switzerland (FHNW) - are playing a crucial part at an early stage on the career path of an auditor. Hence, there is a strong need to react on the digital transformation in the audit profession by implementing innovative learning models in a way that graduates bring newly required competencies and qualifications into their job as an auditor of tomorrow.