Emerging technologies are disruptive in nature as they not only change the business but also the challenges professionals experience while they perform their professional duties. These disruptions are deemed as positive and negative: Positive in a sense that business are reaping the benefits of these technologies through increased efficiencies, and the negative aspect is when these technologies are implemented in a manner that imperils data protection and security. Increasingly, audit professionals are expected to be equipped with sufficient knowledge and skills to perform a risk assessment and recommend controls for improving risk posture.
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