劳动力市场中出现了一种有趣的现象,IT和审计界通常没有明确定义或理解这种现象:民主化.
You may have heard the recent news covering the 加密currency exchange collapse (e.g.(FTX案例). 这与安然(Enron)和世通(WorldCom)丑闻对2002年《澳门赌场官方软件》(Sarbanes-Oxley Act)产生的影响类似, the 加密 collapse will influence upcoming 安全 and financial regulation, particularly in the emerging Web3 technology sector.
There will be two major outcomes from the coming increases in Web3 regulation. 第一个, there will be a higher need for 审计ors within Web3 (decentralized networks, 区块链, 加密, 人工智能(AI)技术相关行业的监管担忧持续增加. 第二个, there will be more adoption of decentralized (AI, 随着监管机构最终打击Web3领域的滥用,区块链(区块链)技术在所有行业的应用. 这树立了一个新的监管先例,为初出茅庐的web3相关行业提供了框架指导. 随着审计与it的不断融合,理解审计的演变将变得越来越重要.
Technology adoption is growing quickly in all domains of government and in all industries. This adoption has become especially significant during the global COVID pandemic. 所有组织, national and international, 包括当地, state and federal governmental departments; nonprofits; limited liability companies; unions; and even new 区块链-based organizations such as decentralized autonomous organizations are concerned with employee and executive skills and the adoption of emerging technologies. 在组织的所有领域和所有级别采用新兴技术是民主化.
This democratization will define much of the next industrial (r)evolution.
围绕大数据的文献已经详细讨论了现代组织中技术民主化的重要性, large-language models (e.g., ChatGPT), 分散的系统, 区块链 intelligence, 机器学习, customer-facing AI systems and other Web3 technology.
For those in positions related to any sort of 审计ing in big tech, 金融, 安全, consulting and many other IT systems-driven industries, 这些新兴技术需要人类的监督和参与,以确保最佳结果. 例如, 任何类型的IT系统的现代审计都包括两种类型的审计人员:由工程人员执行的安全和技术审计以及由合规人员执行的财务监管审计. In the modern organization, finding the balance between these two skill sets is paramount. 尽管组织可能会寻找拥有这两种技能的员工(他们通常被称为独角兽), 通过民主化建立自己的团队,并根据组织的特定技术业务需求对他们进行培训,在经济上可能更加可行和成功.
在现代成功的组织中民主化的原因是植根于审核员角色的变化, and therefore management. Both engineering and compliance 审计ors may essentially operate as middle management, 向上层管理领导提供组织内的状态报告和其他更新. 许多法规遵循人员现在在技术上和工程师一样熟练(有时甚至更熟练)。. 新兴技术的采用导致了工程和法规遵循角色的混合,这两种类型的职位现在都必须非常有技术能力. 这是因为新兴技术系统通常侧重于管理未来的智能连接组织, which operates on a flat organizational structure. 组织结构的扁平化推动了民主化,改变了管理的角色.
由于技术的民主化将继续影响组织的最高层,管理人员不能再采取不干涉的方法与较低级别的系统或员工进行交互. 管理层需要将自己视为组织网络的管理员,并扮演超级用户的角色, which is a system user with elevated privileges. 例如, 现代c级或副总裁级经理需要对组织的健康状况有仪表板或数据可视化概述,并具有在组织的系统管理员级别进行更改的用户权限. 除了, there may be a need for democratized approval techniques, such as agreement or consensus mechanisms between different managers and leaders. These management agreements or consensus mechanisms are one more way that emerging technologies, such as secure multiparty computations and 区块链, are valuable to modern managers as they lead the flatter organizations of the future.
这种民主化过程在明确采用正式审计程序(系统和组织控制[SOC] 2)的受监管或治理行业中尤其相关, International Organization for Standardization). In less regulated industries, or industries that until recently were unregulated (social media, 搜索, Web3), 即使是与工程相关的技术测试,如单元和模型测试,如果所讨论的系统或数据可能对消费者有很大影响,也会采用审计框架. 这意味着随着现代组织的不断扁平化,审计技术也在整个组织中民主化,使不受监管(不合规)的人员也能使用.
总之, workforce leaders at all levels (junior, 中级和高级)需要不断提高自己的技能,以适应现代竞争组织的许多方面. 民主化将继续是这场革命的重要主题. 各个层次的工作人员都在与高度复杂的(在某些情况下)系统进行交互, intelligent) computer systems, 而管理者和领导者现在正在通过分布式自动化机制达成协议和共识, 审核员经常被要求学习新技能,以满足法规遵从性和工程要求. As the flat organizations of the future become even more inclusive and open to new ideas, IT, 审计, 监管和管理领导人需要确保其利益相关者继续推动各种流程和技能的民主化.
编者按: For further insights on this topic, read the author’s recent Journal article, 区块链智能合约第3部分:与现有信息技术系统的部署和集成,” ISACA杂志,第1卷2023.
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