The era of paper-based auditing is fast becoming obsolete as the wave of digital transformation continues to reshape industries across the globe.

This was the central message delivered by the Country Managing Director of Deloitte Ghana, Daniel Kwadwo Owusu, at the 2025 Internal Audit Conference in Accra.

Speaking on the theme “Strategic Audit Leadership in a Digital World,” Owusu emphasized that internal auditors can no longer afford to rely on traditional manual auditing methods.

He noted that the pace of technological change is so rapid that professionals who fail to adapt risk becoming irrelevant in the near future.

Daniel Owusu underscored that digitalization is not just an emerging trend but a necessary evolution for enhancing efficiency, accuracy, and transparency in the auditing profession.

“The changes that technology is bringing are too swift and will catch up with us soon,” he cautioned. “My advice is: get ready for that. Start learning any tools that come your way.”

He highlighted several examples of Ghanaian public institutions that have successfully transitioned to digital systems, including the Driver and Vehicle Licensing Authority (DVLA), the Electricity Company of Ghana (ECG), and the Ghana Water Company Limited (GWCL).

According to him, these transformations demonstrate the government’s commitment to automation and serve as a call to auditors to follow suit.

“Internal auditors must evolve with the times. If we are to make an impact, we cannot continue to do the same things over and over again,” he said.

Owusu added that the digital approach to auditing not only increases efficiency but also minimizes wastage and enhances real-time assurance.

He urged internal audit departments to align their objectives and procedures with digital governance frameworks, saying the modern auditor’s mandate goes beyond compliance to ensuring innovation and risk management in digital environments.

To support this transition, Owusu introduced a range of digital tools that auditors can leverage, such as Reveal for revenue testing, Power BI for data visualization, I-Confirm, and PairD, a Deloitte-developed generative AI platform similar in function to ChatGPT.

According to the Deloitte Ghana boss, the integration of such tools allows auditors to focus on high-value strategic tasks rather than repetitive manual processes.

“Technology enhances audit quality, reduces time spent on mundane work, and enables data-driven decision-making,” he explained.

Addressing the issue of digital risks, Owusu called for the early involvement of auditors in system design and control testing phases to ensure that automation is implemented securely and effectively.

He also advocated for continuous capacity building through digital literacy and data analytics training programs to equip audit professionals with relevant competencies.

On the leadership front, he advised audit executives to craft a clear digital strategy that identifies key areas for automation, outlines investment in infrastructure, and enhances data governance. This includes establishing strong data privacy policies and ensuring compliance with industry-specific regulations.

The 2025 Internal Audit Agency Conference, which brought together hundreds of internal auditors from the public and private sectors, provided a platform to deliberate on how technology can be harnessed to strengthen accountability, transparency, and efficiency in financial and operational audits across Ghana.