The article that I found for this week's discussion topic is titled, "Enhancing Interconnectedness For Audit Teams and Clients." The article addresses the emergence of existing technology such as Artificial Intelligence (AI) and machine learning and the growing efficiencies that such technology has created between auditors and their clients. For many, the technology is not entirely new, however, the ease of use and its growing capabilities are creating new opportunities for more efficient workflows and processes. One example the article gives is the use of Inflo, an audit workflow tool that allows for a quicker and more organized exchange of information and data between auditor and client. Tools like these are expected to better facilitate collaboration, improve quality, and reduce data overload.

Additionally, though the use of technology is becoming greater within the world of auditing, it does not eliminate the need for the human touch. The article highlights that these technological tools are essentially nothing without the human willingness to experiment with them. Thus, both big and small firms have been investing in the training of employees to ensure that they are equipped with the knowledge and skills to implement the use of these emerging technologies. Overall, emerging technologies will continue to improve as advancements are made, and the audit process will continue to become more efficient and provide greater assurance for both auditors and their clients.