蓝莓视频

As automation and artificial intelligence (AI) continue to reshape the workforce, the University of 蓝莓视频 is at the forefront of finding solutions for this challenge. With the increasing value placed on hands-on data analytics training, the School of Accounting and Finance (SAF) at 蓝莓视频 recently hired a new faculty member to specifically lead a new project-based AI course. This means that students won鈥檛 just learn about technology, they鈥檒l be solving real problems with it. 听

This is especially important since a new study conducted by a joint team of researchers from Wilfrid Laurier University, University of 蓝莓视频 and York University offers a timely look at how emerging technologies are revolutionizing the role of staff auditors 鈥� the entry-level professionals who form the foundation of audit teams. The study explores how audit firms are rethinking everything from job design to on-the-job learning as technology redefines the profession.

Dr. Krista Fiolleau
Faculty of Arts

鈥淛unior auditors used to spend their early years doing mundane, administrative tasks. Now that these tasks can be completed quickly and efficiently by AI, junior auditors are being asked to interpret more complex data, ask deeper questions and provide more informed insights right out of the gate,鈥� says Dr. Krista Fiolleau, professor at SAF.听

The study draws on in-depth interviews with 27 audit professionals from leading firms across Canada. Using qualitative analysis, the researchers uncovered a striking shift in how staff auditors work. Tasks that once filled early-career roles such as data entry, cross-checking numbers and preparing lead sheets, are now being handled by audit software, robotic process automation and AI-powered analytics.听

But rather than reducing the need for entry-level auditors, this automation is elevating expectations. Staff auditors are increasingly responsible for interpreting outputs, analyzing complex exceptions flagged by software and communicating insights directly to clients 鈥� often earlier in their careers than before.听

鈥淭he work that automation is replacing is the kind of work nobody really wanted to do anyway. What we鈥檙e left with is more meaningful and interesting and that鈥檚 actually a good thing,鈥� Fiolleau says.听听

One of the study鈥檚 key findings underscores that while audit technology can automate routine tasks, it can鈥檛 replace professional skepticism, communication and ethical judgment 鈥� traits that auditors must develop early and continuously.听

Yet, as firms move to more remote work models and smaller on-site audit teams, traditional on-the-job learning opportunities are shrinking, which means that co-op experience is seen as an asset.听

鈥淪tudents with co-op opportunities have more time before they become permanent employees, giving them a little bit more leeway to learn on-site than they might have otherwise,鈥� Fiolleau adds.听听

As technological disruption continues to change the nature of work, 蓝莓视频 continues to leverage its co-op advantage by ensuring learning in the workplace is embedded into the curriculum to benefit all students.听

鈥淲e鈥檝e been anticipating these shifts in the profession for a while and have made emerging technology and data literacy a core part of our programming 鈥� not an elective, but an integrated foundation across our accounting and finance education,鈥� says Blake Phillips, director of SAF.听 鈥淟ast year alone, 97 of our graduates completed the Data Analytics specialization, which is widely recognized within the School as the emerging technology stream. Almost all of the graduates combined that with a core in accounting 鈥� and that speaks directly to market demand.鈥澨�

The specialization is essential because another compelling insight from the study indicates that firms are no longer focused solely on a candidate鈥檚 alma mater or CPA exam results, they鈥檙e now scrutinizing what program students are in and specific courses they've completed. As the profession continues to evolve, the findings serve as a call to action for educators and firms alike to invest in the skills that machines can't replicate: judgment, communication and adaptability.听

The study, titled is published in the journal 鈥疉ccounting Horizons.