RSM Luca: Our dynamic digital audit ecosystem

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AI and technology to transform your audit experience

An audit can do more than validate important financial information and controls. A high-quality digital audit that provides compelling business insights can help you make confident decisions and manage risk in an increasingly complex world.

RSM Luca, our dynamic digital audit ecosystem, enables our people to deliver those insights through artificial intelligence and advanced audit technology. By integrating AI, automation and data analytics into a more connected, data-driven audit approach, RSM Luca helps deliver a smarter audit tailored to your business and industry.

Technology that enhances the digital audit

AI and technology enhance how data is analyzed, risks are identified and insights are delivered throughout the audit process.

The following technologies are embedded in RSM Luca:

Machine learning algorithms, natural language processing and data analytics tools empower our auditors to process vast amounts of financial data efficiently and devote more time to analyzing it. AI's impact is evident in risk assessment, anomaly detection, automated document review, fraud identification and compliance testing. Generative AI further enhances these capabilities through Ask Luca, our proprietary research and knowledge tool, which provides our auditors with rapid access to RSM methodology, technical accounting guidance, practice aids and firm-approved insights.

Automation accelerates the discovery, validation and analysis of large volumes of data, enabling our auditors to focus on higher-risk, judgment-driven areas and deliver deeper insights into complex reporting and accounting matters.

Analytics tools ranging from simple business rules to advanced statistical models enable our auditors to evaluate entire data populations to uncover trends, outliers and potential risks, supporting more comprehensive, data-driven audits.

How AI can be applied throughout your audit

Our approach to AI is built on human-in-the-loop principles, empowering auditors to apply their professional judgment and critical thinking to enhance your audit experience.

Here are some of the ways AI can be applied throughout your engagement:

Risk‑focused data analysis to identify and address risks for mitigation.

Intelligent document understanding to interpret and synthesize information from complex documentation to support risk assessment, audit procedures and informed decision making.

Smart risk assessments using intelligent visualizations of journal entries for smarter insights and anomaly detection.

Document on a clipboard with a green dollar sign and pen, suggesting invoices, payments, or accounting.

Financial statement review and validation, augmenting our professionals to more efficiently complete required audit procedures.

Open book with magnifying glass symbolizing research and knowledge discovery.

Technical accounting guidance, delivered faster and more accurately and tailored to your business.

Each use is applied thoughtfully based on your risks, complexity and audit needs.

How you benefit from an AI-powered audit

Reduced demands on your team

AI and automation allow us to analyze large volumes of data in seconds, accelerate routine audit procedures and surface potential issues earlier. This efficiency enables our auditors to focus on higher‑risk, more complex areas, bringing stronger judgment, deeper insight and more meaningful conversations to your audit. You spend less time responding to requests and more time focusing on your business.

RSM Luca automation technology analyzes large volumes of audit data to accelerate routine procedures and help auditors identify potential issues earlier.

Enhanced collaboration and transparency

Centralized collaboration tools provide real‑time visibility into audit status, deadlines and outstanding items, so you can stay as connected to the engagement as you choose to be.

RSM Luca displays audit progress and engagement information through a circular dashboard visualization that supports visibility and collaboration.

Smarter research and insights

Our generative AI research assistant gives auditors rapid access to RSM insights and resources, allowing them to apply the right technical audit and accounting guidance quickly and consistently, tailored to your unique business environment.

Ask Luca provides auditors with access to RSM methodology, technical accounting guidance, practice aids and firm-approved insights.

Frequently asked questions

: Trends include the increasing use of AI, advanced data analytics and integrated digital platforms to enable more comprehensive, data-driven audits with greater transparency and efficiency. These developments are also being reflected in evolving guidance, such as AICPA guidance on the use of technology in audits.

: AI is helping auditors analyze larger volumes of data, identify risks and anomalies more efficiently, and gain insights from complex information faster than traditional approaches. Combined with the experience and professional judgment of our team, this enables a more efficient, risk-focused and insight-driven audit experience.

: Key components include experienced auditors, disciplined methodology and connected technologies such as AI, data analytics, automation and integrated platforms to support collaboration, consistency and data-driven insights across the engagement. Technology helps expand what auditors can analyze and how efficiently they work, while human oversight, professional judgment and skepticism remain central to evaluating risks, interpreting results and determining the appropriate audit response.

: Audit automation reduces manual effort, accelerates testing and enables more consistent data analysis, helping auditors focus on higher-risk areas and deliver a more efficient, high-quality audit.

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RSM US LLP is a limited liability partnership and the U.S. member firm of RSM International, a global network of independent assurance, tax and consulting firms. The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party. Visit rsmus.com/about for more information regarding RSM US LLP and RSM International.

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