Real-Time Auditing, RPA, Culture Audits, and ESG

This chapter explores the goal of real-time auditing and the challenge of auditing at the speed of risk. It emphasizes the importance of accelerating assurance and giving timely advice to prevent problems. The limitations of robotic process automation (RPA) and its labor-intensive nature are also discussed. Additionally, the chapter touches on culture audits and the need to focus on understanding and auditing the controls that shape company culture. The importance of breaking down ESG audits into component parts is emphasized.