27 GS

Brewing better Audits: Lessons over Latte

Reefat Maniar Sep 29, 2025

Coffee from a Robot? Yes we’ve all witnessed such digital advancements but at my recent trip to a university campus I saw first-hand the robotic arm following instructions keyed in, taking the right cups, measurements and while the machine did whipped up my latte, the robotic arm did a little dance for me! Automation is everywhere and in everything we do. But before we start to believe that technology has taken over (for good or ill), we must remember that people and culture remain critical to organisations and cannot be neglected in our race for digital efficiency.

I would advocate that technology provides us an edge, especially as an internal auditor, we are able to use these to tighten controls, speed-up findings, widen the scope of audits and improve the way issues are reported. More timely, accurate and wide-ranging audit findings benefit everyone.

While technology is great at identifying where things are going wrong, or could go wrong, people are better at understanding why other people behave in undesirable ways and can encourage positive behaviour traits. Everyone is familiar with ‘tone at the top’, but its important to consider the ‘mood in the middle’, Internal auditors are now looking at how the leadership direction is distilled and rolled out by middle management. 

Machines cannot replicate empathy for human thought processes. Although I quite enjoyed the coffee by the robot, the purpose of my visit to the university was not just to see the younger generation in action. It was to give a broader perspective of Internal Audit at Baker Tilly UAE– we want to emphasise that internal audit is not about completing tick lists, but about being a trusted adviser and adding value to the business. We want to engage students in conversations about what good governance looks like and why it matters, how this fits with risk management and how we support operational efficiency. Internal audit is about so much more than compliance. It is important to introduce the different ways to be a good modern internal auditor in a variety of sectors. 

In Dubai we are exposed to drone delivery for certain items, drone shows and AI driven solutions in many the teaching space, compliance protocols, healthcare and (perhaps my least favourite one) customer services when your internet/ telephone line is down! Internal Auditors get to the bottom of everything since our scope is business-wide, which makes it so much more interesting. Every day is different, without the need of a robot coffee, so please reach out to Baker Tilly UAE to learn more on how internal audit can add real value to businesses. 

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