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      Audit is changing fast. Emerging technologies such as AI, advanced analytics and digital platforms are transforming how audits are performed and how insights are generated.

      At the same time, stakeholders expect greater transparency, stronger reporting and clear assurance over both financial and non‑financial information.

      At KPMG, we combine digital capabilities with the judgment, skills and sector understanding of our people to deliver audits that are smarter, more relevant and built for the future.

      This page brings together our latest insights on AI in audit, technology trends, the evolving role of auditors and the themes shaping the modern audit profession.

      Explore how digital transformation, human judgment and sector expertise come together to create clarity, trust and meaningful value in today’s audit landscape.

      Explore our latest insights

      Insights

      Discover how automation, AI and next-gen analytics are reshaping audit to intelligent, autonomous assurance. 

      Study

      How is Artificial Intelligence reshaping audit approaches – from real‑time analysis to risk‑informed procedures – and what this means for the future of audit and assurance. 

      Article

      In a recent interview Evgenia Lopushanskaya and Michael Blume, discussed how technology and AI are transforming the audit (in German). Click here for the English summary. 

      Insights & Video

      How is the role of auditors evolving with digital capabilities, analytical thinking and continuous learning – shaping a more future‑ready audit profession.

      The foundations of our future‑ready audit

      • People. Powered by expertise & judgment

        Our people bring experience, critical thinking and industry understanding – ensuring that technology supports, not replaces, sound professional judgment.
         

        • Future‑ready auditors with analytical, digital and sector‑relevant skills
           

        • Practical approaches and end‑to‑end thinking shaping how we approach each audit
           

        • Swiss expertise complemented by global knowledge where it adds value
           

        • Human judgment guiding every step in an increasingly AI‑enabled environment

      • Technology. Delivering quality and enabling smarter audits

        Technology plays a central role in how we deliver modern audits. With AI‑powered analysis, real‑time data capabilities and our digital platform KPMG Clara, we bring deeper insights, stronger consistency and greater value – always supported by human judgment.
         

        • Consistent, data‑driven methods supporting audit quality
           

        • AI‑driven analysis informing deeper understanding 
           

        • Timely visibility into key risk areas
           

        • Clear communication and shared data enabling meaningful collaboration

      • Sector Expertise. Relevance that creates impact

        Sector understanding provides essential context – leading to focused audits, clearer insights and more meaningful discussions.
         

        • Industry knowledge supporting focused risk assessment
           

        • Awareness of sector‑specific trends and regulatory shifts informing our perspective 
           

        • Relevant benchmarking enabling clearer context
           

        • Access to subject‑matter specialists when deeper insight is needed


      What is KPMG Clara and why does it matter for modern audit?

      KPMG Clara is our global digital audit platform. It connects data, workflows and collaboration in one place and supports more structured, transparent and insight‑driven audits.

      With integrated AI capabilities and consistent methodologies, KPMG Clara helps auditors focus on what matters – always with human judgment at the center.

          Discover more insights

          Insights

          How does automation, analytics, continuous auditing and digital tools influence evidence gathering and strengthen the relevance of modern audits.

          Insights

          How do ERP and business transformation reshape financial processes, internal controls and reporting – and why they matter for audit and assurance perspectives.

          Article

          Technology capability as imperative: Why AI is a must in auditing

          Article

          In a recent interview with Handelszeitung, Reto Eberle discussed how AI and digitalisation are transforming the audit profession (in German).

          Insights

          Discover how human expertise and technology are shaping client trust in the future of audit. Explore our survey findings and expert insights.

          Article

          In this article, Stefan Wälti explains how digitalisation and sustainability are increasing the need for security, transparency and trust through assurance (in German).

          Article

          Why now is the time to transform ESG reporting and compliance management.

          Insights

          Navigate ESG reporting automation with strategic insights from KPMG. Experts guide you through regulations, challenges, and implementation for sustainable growth.

          Audit Over Coffee series: Expert perspectives in under one minute

          Looking for practical perspectives on current audit, reporting and transformation topics?

          In our Audit Over Coffee video series, KPMG experts answer frequently asked questions from clients and share their views on emerging developments.

          Follow us on LinkedIn to not miss out on new episodes!

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            Explore our audit services

            Our audit services cover financial statement audits, regulatory reporting, assurance over internal controls, technology assurance, ESG assurance and more.

            Get in touch with our experts

            Do you need an auditor for your company, or would it be time for a change?

            Our Audit experts are available for you to discuss how our technology is reshaping the audit landscape and generating value for your organization.

            Michael Blume

            Partner, Head of Audit, Member of the Executive Board of Directors

            KPMG Switzerland

            Alexandra Depoire

            Partner, Head of Markets Audit

            KPMG Switzerland

            Yann Butticker

            Director, Head of Sales Audit Corporates

            KPMG Switzerland