So Mary, take it away.

Oh, thank you, Paul, for that introduction.

So, um, my name is Mary Carmichael, and I'm a CPA, and I was part of a global team last year that reviewed ITAF four, which was released back in twenty-twenty.

And just seeing what are the shifts that are happening in audit and how do we need to update ITAF to reflect the new expectations, especially when it comes to technology, when it comes to auditing.

So auditing is operating in a very different environment from the one that many of our methods, audit methods, were originally built for.

Technology is no longer just a back-office enabler.

It is increasingly, um, dependent on how the business runs.