Audit is changing. Advances in AI, data analytics and automation are transforming how assurance is delivered and how risks are identified. At KPMG, this transformation follows a clear roadmap: Now, Near, Next.
Today, AI and analytics already help auditors focus on higher-risk areas and analyze larger data populations.
In the years ahead, audit will become increasingly intelligent, connected and insight driven. Throughout this journey, technology strengthens audit quality while professional judgment remains at the center.
Now, Near, Next: The evolution of technology in audit
KPMG is actively transforming audit through its Now, Near, Next roadmap.
This roadmap reflects how audit is evolving step by step from today's digital and AI-enabled audit, to more intelligent and risk-focused approaches, and toward a future vision of increasingly connected and adaptive assurance.
Throughout this journey, KPMG Clara remains the foundation of the audit experience, bringing together data, analytics and AI-enabled capabilities across the audit lifecycle.
Now
Where are we today?
Delivering a digital and AI-enabled audit.
Near
How are we getting there?
Expanding AI capabilities and advanced analytics.
Next
Where are we heading?
Building a fully connected, adaptive and AI-enabled audit.
Now – Where are we today? Optimizing today’s digital audit
Today, KPMG already delivers a modern audit through the KPMG Clara platform, used globally as the foundation for technology-enabled audits.
KPMG Clara integrates data and analytics capabilities, collaboration tools and embedded AI features to support audit teams in key tasks and provide a more connected audit experience.
In the Now phase, the priority is not simply digitalization for its own sake. It is the use of technology to support audit teams in focusing on relevant risks and exceptions and to provide greater transparency throughout the audit process.
Current capabilities include:
Integrated AI (Agents) within KPMG Clara to support smarter audit delivery
Data and analytics capabilities that enable broader testing and deeper insight across data populations
Transaction scoring methodologies that help identify unusual items and support audit evidence
Secure collaboration tools that improve interaction and transparency between audit teams and clients
Near – How are we getting there?
More intelligent, analytical and risk-focused
The Near phase builds on today's foundation and represents the next step in KPMG's audit transformation journey.
KPMG's roadmap expands the role of AI and advanced analytics across the audit workflow. Future developments include AI-driven workflows, an expanded AI agent library and broader use of transaction scoring across financial data sets. These enhancements are designed to make audit more analytical, more targeted and more responsive to emerging risks.
In this phase, audit becomes increasingly risk-focused and insight-led. AI helps identify patterns, anomalies and areas of elevated risk earlier and with greater precision, while auditors remain responsible for interpretation, challenge and professional judgment.
Select monitoring capabilities may become more visible in specific use cases, but the focus remains on progressively smarter, AI-enabled audit processes that support audit teams in navigating increasingly complex business and technology environments.
Clients benefit from this development through:
Earlier visibility of risk areas and anomalies
More targeted assurance in complex digital and IT environments
Broader, data-driven perspectives instead of limited sample-based views
An audit experience that increasingly combines transparency, relevance and strategic value
Next – What is the long-term vision?
A more connected and adaptive audit ecosystem
The Next phase represents KPMG’s longer-term vision for the future of audit.
In this stage, audit platforms become more interconnected, more adaptive and increasingly supported by AI operators across workflows and modules. Clara Intelligence reflects this ambition through an AI-enabled environment designed to automate routine activities, connect modules intelligently and support more personalized audit experiences.
This is the point in the roadmap where concepts such as continuous auditing and always-on assurance become more relevant as part of a long-term vision rather than today's reality.
Over time, secure data connectivity, more autonomous workflow support and ongoing AI evolution may contribute to an audit environment that is more proactive, more integrated and more seamless for clients and stakeholders.
What remains constant across all phases is that technology enhances the audit, while professional judgment remains with the auditor.
KPMG’s vision is not automation without accountability. It is a smarter audit model that combines digital capability with trust, oversight and human expertise.
The role of human judgment in an AI-enabled audit
As audit technology evolves, so does the role of the auditor. AI, advanced analytics and digital platforms increasingly support audit teams throughout the audit lifecycle, helping them navigate complex data environments and focus on areas that require professional judgment, challenge and industry knowledge.
Audit is also becoming increasingly interdisciplinary, bringing together audit professionals, technology specialists and data experts. As technology continues to advance, human judgment remains essential for interpretation, oversight and decision-making.
Throughout every stage of the NOW, NEAR, NEXT journey, technology enhances the audit, while professional judgment remains with the auditor
Why this matters for clients
Organizations are continuously evolving through AI, automation and digital transformation. As business processes, technologies and risk environments change, audit must evolve alongside them.
Through its Now, Near, Next roadmap, KPMG is investing in technology, data and innovation not only to keep pace with a rapidly changing business environment, but to help shape the future of audit. This enables a transparent, data-driven and insight-led audit experience, offering greater visibility into risk areas and more meaningful insights for management, audit committees and other stakeholders.
By combining technology with deep audit expertise and professional judgment, KPMG helps clients navigate change with confidence – today and as the future of audit continues to evolve.
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