technology systems that play a supplemental role in the human auditors decision-making. This allows the human auditor to retain autonomy over decisions and use the technology to support and enhance their ability to perform accurate work, ultimately saving the firm in productivity costs. Next, PwC states that systems with problem solving abilities are imperative to producing the most accurate results. PwC recognizes the increased margin for error due to unintended biases, and thus the need for creating systems that are able to adapt to different scenarios. This type of system requires decision making to be shared between the human auditor and the IT system to produce the maximum output by allowing the system to take over the computing work that could not be one by a human auditor alone. Finally, PwC recognizes that there are scenarios where technology needs to have the autonomy of decision making and act independently. This allows human auditors to focus on more important tasks while the technology takes care of time consuming tasks that do not require human time. The utilization of IT systems and AI techniques on financial audits extend past the goal of reaching maximized productivity and increased revenue. Firms who utilize these systems to assist in the completion of audits are able to identify pieces of data that may constitute fraud with higher efficiency and accuracy. For example, systems such as drones have been approved by all four of the big 4 to assist in obtaining more accurate inventory calculations, meanwhile voice and facial recognition is adding firms in fraud cases. See also Electronic data processing Computer forensics Computer forensics Data analysis Operations Helpdesk and incident reporting auditing Change management auditing Disaster recovery and business continuity auditing ISAE 3402 Miscellaneous XBRL assurance Irregularities and illegal acts AICPA Standard: SAS 99 Consideration of Fraud in a Financial Statement Audit Computer fraud case studies References External links A career as Information Systems Auditor, by Avinash Kadam (Network Magazine) Federal Financial Institutions Examination Council (FFIEC) The need for CAAT Technology Open Security Architecture- Controls and patterns to secure IT systems American Institute of Certified Public Accountants (AICPA) IT Services Library (ITIL) Data processing