The Future of Field Audits: How Technology is Revolutionizing On-Site Accounting
DOI:
https://doi.org/10.5281/zenodo.20005910Keywords:
artificial intelligence, cloud-based auditing, digital transformation, drone inventory verification, emerging technologies, field audits, remote auditingAbstract
This article examines how a suite of emerging technologies artificial intelligence (AI), cloud-based audit platforms, robotic process automation (RPA), and drone-enabled inventory verification is fundamentally reshaping on-site accounting fieldwork. Drawing on a systematic literature review, industry studies, and qualitative analysis of recent platform innovations, the article explores three main dimensions: (1) the technological drivers transforming traditional field audit workflows, (2) the challenges and risks accompanying digital adoption, and (3) the future trajectory of the field auditor’s role. Key findings indicate that AI adoption has moved beyond experimentation into routine operational use, with firms increasingly focused on oversight and validation rather than initial deployment. Cloud platforms are enabling real-time, collaborative audit environments that transcend geographical barriers, while drone technology provides independent volumetric verification that enhances both audit quality and safety. However, significant challenges remain, including data security vulnerabilities, regulatory lag, workforce upskilling needs, and concerns about the erosion of professional judgment through apprenticeship removal. The article concludes by proposing an integrated framework for understanding how technology, human expertise, governance structures, and regulatory requirements interact within the modern field audit ecosystem.
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