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EMERGENCE OF ARTIFICIAL INTELLIGENCE, CRYPTOCURRENCIES, AND QUANTUM COMPUTING

We believe that the profession is best served by investing in those technological innovations that take advantage of accountants' analytical competitive advantages. In this article, we will consider the implications for accountants and auditors from three emerging technologies: artificial intel...

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Bibliographic Details
Published in:Internal Auditing 2018-03, Vol.33 (2), p.11-19
Main Authors: Grove, Hugh, Holder, Anthony D, Clouse, Mac
Format: Article
Language:English
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Online Access:Get full text
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Summary:We believe that the profession is best served by investing in those technological innovations that take advantage of accountants' analytical competitive advantages. In this article, we will consider the implications for accountants and auditors from three emerging technologies: artificial intelligence (AI), cryptocurrencies, and quantum computing. Regardless of the presumed changes, accountants and auditors most likely can still add value by creating, implementing, and evaluating the internal controls that will be required to ensure the integrity of the new technologies and outputs.
ISSN:0897-0378