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How the use of technology-based tools will influence the future of audit procedures is yet to be determined. Most auditors believe that the future of

How the use of technology-based tools will influence the future of audit procedures is yet to be determined. Most auditors believe that the future of auditing will guarantee a higher level of assurance beyond what today's audit practices provide. It is projected that the audit practices to be used in the future will evaluate 100 percent of the transactions that are associated with a target client. Assume that in the future, 100% of transactions will be analyzed via technology-based tools. If this were to be adopted, do you see any issues with technology being the focal part of an audit? How would the security be approached to keep the data and information protected and free from manipulation?

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