(25 marks) The audit industry has recently experienced a wave of digital transformation. Driven by the Fourth Industrial Revolution (4IR), new technologies such as artificial intelligence, big data analytics, and automation are reshaping how audits are conducted. One of the most significant changes is the introduction of coding and data analysis tools, which enable auditors to process vast amounts of information quickly and accurately. Imagine an auditing firm, Insight Audits Inc., that has begun implementing advanced coding techniques and automation tools in its audit processes. Insight Audits recently adopted software that uses certain software and machine learning algorithms to analyse clients' financial transactions, detect anomalies, and assess risks in real-time. This shift allows them to identify trends and irregularities much faster than traditional methods, which rely heavily on manual data sampling. While these technological advancements present clear benefits, such as improved efficiency and enhanced accuracy, they also bring new challenges. Auditors at Insight Audits are now expected to have technical skills in coding and data analytics alongside traditional auditing expertise. The firm has started training its auditors in basic coding, focusing on various languages, which are now seen as essential for modern auditors. However, not all auditors find this shift easy, as many entered the profession without formal coding or data analysis training