Reimagining the future of audit
"The future of audit belongs to professionals who combine human judgement with the intelligent use of AI"
Lee Clarke, Digital Change Manager, Deloitte Ireland.
When we talk about artificial intelligence, the conversation often swings between two extremes. On one side are the predictions that AI will replace entire professions, on the other are sceptics who see it as another overhyped technology that will never live up to its promise. For Deloitte Ireland’s Lee Clarke, the reality lies somewhere in between.
As the Audit and Assurance’s Digital Change Manager, Lee sits at the intersection of one of the world’s oldest professions and one of its newest technologies. His role isn’t to introduce new tools, it’s to help the firm ensure that we build on rigour, scepticism and trust and adapt to a rapidly changing world, whilst ensuring those values remain intact.
Over the past two years, Lee has been experimenting with emerging AI tech, testing capabilities and understanding their limitations. Crucially, he’s involved in working with leaders to develop practical training programmes to help Deloitte’s auditors use them effectively. It’s something he was asked to write about in Accountancy Ireland for the student cohort who are worried about choosing accountancy as a career.
The dividing is between those who learn to use the technology with discipline and those who use it casually. AI won’t necessarily replace people but people who use AI will replace those who don’t.
Lee Clarke, Digital Change Manager, Deloitte Ireland.
These insights have shaped Lee’s work. “I try not to treat AI as a tech challenge but instead as a capability challenge. I want to show that AI can add value, where it requires oversight and where human judgement remains irreplaceable. We are seeing where tasks that once required significant manual effort can now be accelerated through intelligent drafting, summarisation and analysis. But we must focus on ensuring quality remains paramount. Professional scepticism has traditionally been applied to forecasts, assumptions and supporting information,” he explains. “The same skill now applies to machine generated output.”
As AI continues to evolve, Lee believes the most important skills for future accountants may not be technical at all. Critical thinking, professional judgement and the ability to challenge assumptions are becoming even more valuable. This work is helping Deloitte prepare for the future. By combining innovation with the usual professional rigour, we can ensure that technology enhances our profession rather than diminishes it, equipping the next generation of accountants to thrive in a world where AI is part of everyday practice.
