Archive - Technology Innovation Alliance Working Group

The Technology Innovation Alliance (TIA) Working Group was a group of external professionals with expertise in emerging technologies, including such technologies used by financial statement preparers and auditors.

Chaired by Board Member Christina Ho, the TIA Working Group had two primary functions:

  • Advise the Board on the use of emerging technologies by auditors and preparers relevant to audits and their potential impact on audit quality; and
  • Make recommendations to the Board regarding how the Board’s existing or future oversight programs might address the use of emerging technologies by auditors and preparers.

Deliverables

The following materials reflect the views of the TIA Working Group and do not necessarily reflect the views of the Board, individual Board Members, or PCAOB staff.

  • Current State Deliverable (August 30, 2023): This study offers perspective on the current needs and motivations of investors and others, the broad evolution of auditing, an overview of the current state of technology in auditing and financial reporting, and challenges related to technology adoption for auditors and preparers.
  • Transforming Audit Quality Through Technology (May 30, 2024): In addition to providing further context on the use of technology in auditing, this report presents four strategic ideas on ways that the PCAOB can promote the use of technology in auditing, including promoting structured data creation and dissemination in public company audits; focusing on the use of AI in public company audits; regulatory innovation capacity building to facilitate ongoing innovation in audit quality, including by establishing an Innovation Lab; and encouraging technology literacy in auditor skillsets.

Working Group Members

  • Taka Ariga  
  • Luciana Barbosa
  • Helen Brown-Liburd
  • Eric Cohen
  • Chris Danusiar
  • Evelyn Hayes
  • Renata Maziarz Miskell 
  • Vernon Richardson
  • John Turner
  • Andres Vinelli                           

Member Bios