Meanwhile, the recruiting and train

Meanwhile, the recruiting and training of future auditors already proficient with big data is adifficult task. Universities should design accounting courses with focus on data skills andencourage interactions between the accounting and computer fields. Both audit firms and theirclients should plan continuous training sessions or workshops that improve auditors’ knowledgeand skills in data management. They should also allow auditors to rotate through some positionsand receive cross-departmental training. The role of regulators is important here as well, becausenew standards on professional exams can change the content of accounting education. Forexample, standard A7 of the Association to Advance Collegiate Schools of Business (AACSB)suggests that “accounting degree programs include learning experiences that develop skills andknowledge related to the integration of information technology in accounting and business”.