Forvis Mazars: As Romania progresses in its digital transformation, auditors leveraging advanced technologies are positioning themselves as strategic leaders in safeguarding and enhancing business outcomes

• 54% of Romanian C-suite leaders are implementing a dedicated strategy for generative artificial intelligence.
• More than half of respondents identify efficiency and productivity as the main objectives of digitalisation.
• 70% of companies in Romania are using artificial intelligence in their internal processes.
• The major challenges in digital auditing include integration with existing systems, a lack of specialists with dual expertise (both technical and financial), and the need to educate clients about the benefits of new technologies.

In a rapidly evolving economic climate and an increasingly competitive business environment, auditors face growing pressure to deliver analyses that are relevant, accurate, and tailored to the current business needs. At the same time, clients demand personalised solutions and real-time access to information that supports their strategic decision-making. In this context, digital technologies – especially Business Intelligence (BI) and Artificial Intelligence (AI) – are becoming key tools in transforming the way audit engagements are conducted.

Romania is no exception to this trend. According to the 2025 edition of the C-suite Barometer conducted by Forvis Mazars, 68% of Romanian leaders already have a digital transformation strategy that leverages technology, and 54% are implementing a dedicated strategy for generative artificial intelligence. These figures reflect a clear awareness of the need to integrate digital solutions into everyday activities, including in auditing.

The implementation of these technological strategies by companies in Romania not only enhances operational efficiency but also facilitates rapid adaptability to market dynamics. In the context of auditing, this translates into more effective risk management, optimised verification processes, and an increased ability to respond promptly to client demands.

Early adoption of BI and AI technologies in auditing significantly contributes to increased market competitiveness

By adopting these technologies, auditing moves beyond its traditional role of simple compliance verification and transforms into a continuous process of analysis, monitoring, and prevention. AI enables the rapid and accurate processing of large volumes of data, while BI provides an intuitive visualisation of essential information for management decision-making.

This paradigm shift aligns with IT trends highlighted in the same study, which shows that 54% of business leaders in Romania consider efficiency and productivity as the main objectives of digitalisation.

BI and AI technologies help achieve this goal by automating repetitive tasks, shortening report generation times, and improving accuracy in data processing.

„Artificial intelligence and BI solutions do not replace auditors but support them in the decision-making process and in identifying critical risk areas. It is essential to ensure the quality of processed data and to invest in the continuous training of teams to effectively leverage these technologies. Modern auditing means digital culture, flexibility, and the ability to anticipate.”, mentioned Iulian Condrea, Senior Manager, Audit & Assurance, Forvis Mazars in Romania.

The statement comes at a time when 86% of C-suite leaders consider artificial intelligence an important factor for their companies (34% regard it as a “major” factor), and 70% are already using AI in their internal processes, according to the same study. These figures not only validate the necessity of integrating digital technologies into business processes but also highlight the accelerated pace at which the corporate environment is adapting to new technological realities.

In this context, auditing is emerging as one of the key pillars where BI and AI solutions can have a tangible impact – not only by streamlining operations but also by strengthening the trust of clients and stakeholders. Thus, digital leadership becomes crucial in guiding organisations toward an audit model adapted to the new technological reality, as intelligent systems evolve from disruptive technologies into strategic tools seamlessly integrated into decision-making and operational processes.

The integration of technology in auditing can be complex and challenging

Although the benefits are evident, implementing digital technologies in auditing comes with its own set of challenges. According to the report, 44% of C-suite leaders identify limited budgets as the main barrier to digitalisation, followed by implementation complexity and security and compliance requirements (both cited by 42%).

In auditing, specific challenges include integrating digital solutions with existing systems, the shortage of specialists with both technical and financial expertise, and the need to educate clients about the benefits brought by new technologies.

Integrating BI and AI involves not only acquiring advanced tools but also adjusting internal processes, redefining workflows, and changing the traditional responsibilities of auditors. For many professionals, the transition from classic methods to digital approaches can cause resistance due to concerns that automation might diminish the human role in the audit process.

At the same time, data quality represents a major challenge when using these solutions. Intelligent systems can deliver accurate and relevant results only if the input data is precise, complete, and compliant. Without rigorous data management, there is a risk of generating incomplete or incorrect reports, which can compromise both the audit process and stakeholder trust.

Additionally, adapting IT infrastructure to new technologies requires substantial investments and careful planning. Many organisations face outdated systems or solutions that are difficult to integrate with BI and AI platforms, which can significantly extend the duration of digitalisation projects and limit the anticipated short-term benefits.

Building a strong foundation for the future of auditing by investing in people and technology

In this context, investment in technology must be matched by a strategic investment in human capital. A digital culture within companies becomes essential not only for increasing efficiency but also for attracting the new generation of auditors. Universities play a crucial role in training specialists with the relevant skills to use new technologies, being responsible not only for sharing theoretical knowledge but also for integrating digital skills into the curriculum.

In an era where technology underpins professional activities, academic institutions must actively contribute to preparing students to deeply understand how emerging technologies impact audit processes. This way, graduates can be equipped with the necessary tools to effectively integrate these solutions into their daily professional work.

At the same time, continuous learning – through specialised courses, training sessions, or partnerships with online learning platforms – becomes essential to ensure that auditors can quickly adapt to technological advancements and the constantly evolving demands of the industry.

According to the C-suite Barometer, 80% of business leaders in Romania have confidence in the return on investment from digitalisation, and 76% support the implementation of generative artificial intelligence. In this context, adopting BI and AI solutions in auditing is no longer optional but a necessity for delivering relevant, timely projects that comply with evolving quality standards and regulations.