Audit, controls, and regulatory evolution

Scott is a managing director in Deloitte’s Audit & Assurance business with more than 15 years of experience across financial services and the broader professional services landscape. He leads Deloitte’s AI Assurance market offering, supporting organizations as they build trust and confidence in the development, deployment, and governance of AI. Scott specializes in governance and assurance, advising clients across global markets and industries as they navigate increasingly complex and evolving challenges within their AI environments. His experience spans AI governance and controls, regulatory compliance, and internal audit. With an early career focus in banking and capital markets, Scott brings extensive experience in securitization and asset-backed funding. He has since concentrated on delivering governance and assurance services, most recently leading the global expansion of Deloitte’s AI Assurance capabilities across the Americas, EMEA, and Asia Pacific.

Erdi Themelko is a senior manager in Deloitte & Touche LLP’s Audit & Assurance business, with deep experience in information technology (IT) audit, internal controls, and attestation services. He is a licensed Certified Public Accountant (CPA) in California and a Certified Information Systems Auditor (CISA). Erdi focuses on assurance and emerging technology. He is a leader in organization-wide artificial intelligence (AI ) attestation initiatives, including the evaluation and development of assurance frameworks across leading AI governance standards. His work encompasses framework design, methodology development, and thought leadership aimed at allowing organizations to demonstrate the trustworthiness and readiness of their AI systems. For blockchain and digital asset clients, Erdi leads IT audit and advisory engagements related to Sarbanes-Oxley (SOX) Act compliance, smart contract governance, stablecoin and tokenization controls, staking infrastructure, and control design across crypto-native ecosystems. Additionally, he brings deep knowledge in third-party assurance, leading System and Organization Controls (SOC) 1 and SOC 2 engagements focused on technology systems, risk assessment, and controls evaluation.