Detailed Lesson Plan

“Internal Audit of the future: Adopting Automation”

Teacher/s : Divine Grace T. Alarilla

: Shane Aberie V. Amida
Subject : Elec 4
Date : April 1, 2024

I. Objectives
At the end of this lesson, the students shall be able to:
1. Emphasized the need for a balanced approach to “Internal Audit of the Future:
Adopting Automation”
2. Summarize and present an opinion about the “Internal Audit of the Future:
Adopting Automation”; and
3. Appreciate the important lesson of the “Internal Audit of the Future: Adopting
Automation”

II. Subject Matter

A. Topic: “Internal Audit of the Future: Adopting Automation”
B. Reference: LLC. Adopting automation in internal audit 2018,
fromhttps://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/
adopting-robotic-process-automation-in-internal-audit.pdf
C. Materials: Laptop, DLP, PowerPoint presentation, Handouts/Photocopy of the
topic

III. Procedure

Teacher’s Activity Student’s Activity

A. Daily Routine
1. Prayer
2. Checking of Attendance
3. Checking of ID and
School Uniform
4. Checking of Classroom
Management

B. Motivation
The teacher will show some
pictures to the student
Do you have idea about the pictures?
Can you describe what you can see
from the first picture?
Can you describe what you can see
from the second picture?
What are the positive thoughts you
think of adopting automation in
internal audit in the future?
What are the negative thoughts you
think of adopting automation in
internal audit in the future?
C. Statement of the Lesson
Today, we will talk about
“Internal Audit of the Future:
Adopting Automation”.
Yes, Ma’am.
It’s a superhero in the contemporary
world, armed with a plethora of tools and
technology to overcome obstacles, boost
enterprises, and improve lives. Like any
superhero, it carries both power and
responsibility, influencing a future with
endless possibilities.
It's like Robot vs People. While
automation can provide several benefits,
it is critical to evaluate its possible
negative effects and seek to mitigate them
via careful planning, policymaking, and
ethical concerns. Balancing the benefits
of automation with its negatives is critical
for creating a sustainable and fair future.
Automation in auditing, is like a
modern-day superhero. It makes
things quicker, safer, and better,
while also providing new chances for
us to work and live better lives.
Automation, like any superhero,
must be used with caution, yet the
positive aspects have the potential to
significantly improve our lives.
While automation improves productivity
and accuracy, auditors must also examine
its limitations and potential downsides.
Balancing the benefits of automation with
the requirement for human judgement,
data integrity, and regulatory compliance
is critical to ensuring audit quality and
effectiveness in an increasingly
automated world.
 From the topic we talk about Automation in auditing is likened to a
earlier how is automation in superhero because it enhances speed,
auditing compared to a safety, and quality, while offering new
superhero, and what are the opportunities for better work and life.
considerations that must be However, like a superhero, it must be
balanced? used wisely. Auditors need to balance the
advantages of automation, such as
increased productivity and accuracy, with
considerations for human judgment, data
integrity, and regulatory compliance to
D. Lesson Proper maintain audit quality and effectiveness.
Activity 1: Debate
1.1 Introduction of the Teacher
The teacher will tell the
students that they will be
having a debate about the
topic
entitled, “Internal Audit of the
Future: Adopting Automation”
(Note: The teacher already
asked the students to read and
do research about the topic in
advance and take down notes
of the important details).

Afterwards, the teacher will

present the debatable question
to the students.

Question:
Do you think it is necessary to
adopt automation in internal
audit in the future?

1.2 Presentation of Rubrics

The teacher will present the
rubrics to the students
1.3 Presentation of the Groups
The teacher already divides
the class into two groups

The row 1 or group 1 will

defend that the answer is YES.
They will be the affirmative
group.

The row 2 or group 2 will

defend that the answer is NO.
They will be the opposing
group.

1.4 Last-Minute Instructions of

the Teacher
Alright time’s up! Please
arrange your chairs and for the
representatives for each round,
please go here in front with
the 1⁄4 sheet of paper with
your groupmates’ names.

Before we begin, I'd want to

urge you to be cautious of how
you present your points.
During the argument, avoid
making personal comments
and always respect each
other's opinions. Understood?
1.5 Debate Proper
Round 1 (Introduction): The
representatives of Group 1
will give their introduction. In
this part, they shall introduce
their stand about the topic.
They will be given 1 minute
for introduction. Then, they
will be followed by the
representatives from Group 2,
which will also be given 1
minute.
Yes, Ma’am.
Round 1
Introduction
Group 1 Representative:
In a bustling city named Techtonia,
there was a prestigious company
called Innovatech Inc. Known for its
cutting-edge technology solutions,
Innovatech Inc. had always prided
itself on staying ahead of the curve.
Moreover, Internal audit automation
in the future is similar to having a
super-smart assistant for firms. It
employs specialized tools and
software to make auditing operations
faster, simpler, and more efficient.

Group 2 Representative:
We must also remember that the authority
is from senior auditors and management.
If you rely too much on automation it can

Round 2 (Rebuttal 1): The
representatives from Group 2
will be given 2 minutes for
rebuttal. The same goes for
Group 1. In this part, they will
give evidence, or their
argument 1 on why their stand
is right.”
Round 3 (Rebuttal 2): The
representatives from Group 1
will be given 2 minutes for
rebuttal. The same goes for
Group 2. In this part, they will
give evidence, or their
argument 1 on why their stand
is right.”
result to loss of control, you risk losing
control over vital systems and processes.
Vulnerabilities in automated systems,
such as software errors or cyberattacks,
can have far-reaching and sometimes
disastrous implications.
Round 2
Group 2 Representative:
Although it revolves to Emily, she
encountered resistance from some senior
auditors and management who were
skeptical about the adoption of
automation. They were concerned about
the initial costs, potential disruptions to
existing workflows, and the need for
retraining staff on new tools and
processes.
Group 1 Representative:
The story revolves around Emily, a
diligent and experienced internal auditor
at Innovatech Inc. Emily was passionate
about leveraging technology to enhance
audit efficiency and effectiveness. She
believed that automation could
revolutionize the audit process, saving
time, reducing errors, and providing
valuable insights.
Round 3
Group 1 Representative:
As a compromise, a pilot project was
initiated to test the use of automation in a
specific audit area. Emily was tasked with
leading the pilot project and
demonstrating the benefits of automation
to the skeptical stakeholders. Also, it
serves as better risk detection. It can
identify possible hazards and faults in the
company.
Group 2 Representative:
The automated tools encountered
compatibility issues with existing
systems, leading to delays and
inaccuracies in data processing. Some
audit team members struggled to adapt to
the new technology, causing frustration
and resistance to change. It can also affect
certain people's abilities that may become
obsolete or unimportant. This might make
it difficult for individuals to adjust to

Round 4 (Closing): The
representatives from Group 1
will be given 1 minute to give
their closing statements. They
will be given 1 minute to do
this. The same goes for Group
2.
1.6 Summarization of the
Teacher
In Summary, the teacher
emphasized the need for a
balanced approach to adopting
automation in internal
auditing. Embracing
automation's benefits while
addressing its challenges will
be key to shaping the future of
internal audit effectively.
Activity 2: Forum Period/
Discussion
The teacher will discuss the
story, “Internal Audit of the
Future: Adopting Automation”
by relating it to the debate
presented by the students. In
changes in the labor market, necessitating
retraining or reskilling to remain
employed.
Round 4
Group 1 Representative:
In the end, the pilot project served as a
catalyst for change within Innovatech Inc.
The success stories and tangible benefits
of automation convinced senior
management to invest in upgrading their
audit technology infrastructure and
providing ongoing training and support
for audit teams. Emily's perseverance and
vision for embracing automation in the
audit process not only improved audit
efficiency at Innovatech Inc. but also
inspired other companies in Techtonia to
explore and adopt automation as a
strategic asset in their audit practices.
Group 2 Representative:
However, challenges soon emerged. You
need to be determined to make the pilot
project a success. You need to
collaborated closely with IT experts to
address technical issues, provided
comprehensive training and support to
audit team members which we all know
that is costly and prone to cyber risks like
data breaches, virus assaults, and
unauthorized access.
 this part, the teacher will also
ask some questions about the
story.
Sample Guide Questions:
1. How did automation tools help
in identifying key risk areas
more efficiently compared to
manual methods?
2. After the pilot project, what
measures did Innovatech Inc.
take to further adopt
automation in their audit
practices?
3. How did the successful
implementation of the pilot
project at Innovatech Inc.
influence other companies in
Techtonia?
The teacher will also ask some students to
share an incident where they had an
agreement with someone, if whether or not
it was honored and how they felt about it
.
E. Generalization
Now that we have shared our opinions and
thoughts about what happened to the story,
let us have a short recall as to what
happened in the story before we proceed to
our next activity.
The automation tools analyzed large
datasets quickly and accurately,
uncovering risk areas and opportunities
that might have been overlooked with
manual methods.
Following the pilot project's success,
Innovatech Inc. decided to invest in
upgrading their audit technology
infrastructure and committed to providing
ongoing training and support for their
audit teams.
The success stories and demonstrated
benefits from the pilot project at
Innovatech Inc. inspired other companies
within Techtonia to explore and adopt
automation as a strategic asset in their
own audit practices.
Student 1: The story is set in Techtonia,
where Innovatech Inc., a famous
company known for its technological
solutions, faces challenges in adopting
automation in its audit process.
Student 2: Emily, an experienced
internal auditor at Innovatech Inc., leads a
pilot project to demonstrate the benefits
of automation despite initial skepticism
from senior auditors and management.
Student 3: Despite encountering
 technical issues, Emily perseveres and
successfully showcases the efficiency and
insights automation can provide in the
audit process.

Student 4: The pilot project leads to a

cultural shift within Innovatech Inc., with
senior management investing in
automation infrastructure and providing
ongoing training and support for audit
teams.

Student 5: Emily's efforts not only

improve audit efficiency within
Innovatech Inc. but also inspire other
companies in Techtonia to embrace
automation in their audit practices,
marking a significant advancement in
F. Application audit technology adoption.

The teacher will ask the students some

questions
1. If you were the auditor, how
can you demonstrate the
benefits of automation in your
own work or projects to
overcome skepticism and
resistance from colleagues or
supervisors?

2. What steps can you take to

ensure the successful
implementation of automation
in your organization,
considering both technical and
cultural aspects?

G. Evaluation
Now, let’s have a quiz to further test your
understanding of the story that you have
read.

The teacher will distribute a worksheet to

the students.

MULTIPLE CHOICE: Choose the

correct answer from the choices given
about the story we have discussed.

1. What was the main challenge faced

by Innovatech Inc. regarding the
adoption of automation in its audit
 process?
A) Resistance from clients
B) Technological limitations
C) Lack of funding The answer is B. Technological
D) Regulatory issues Limitations

2. How did Emily view the potential

benefits of automation in the audit
process?
A) She believed it would increase
manual errors
B) She thought it would be too
expensive
C) She saw it as a way to save time The answer is C. She saw it as a way to
and reduce errors save time and reduce errors
D) She didn't think it would have any
impact

3. What were some concerns raised

by senior auditors and management
regarding the adoption of
automation?
A) Increased efficiency
B) Potential disruptions to workflows The answer is B. Potential disruptions to
C) Improved decision-making workflows
D) Cost savings

4. What was the compromise reached

to test the use of automation in the
audit process?
A) Implementing automation in all
audit areas
B) Ignoring the concerns of senior
auditors The answer is C. Conducting a pilot
C) Conducting a pilot project in a project in a specific audit area
specific audit area
D) Hiring external consultants

5. How did the pilot project initially

demonstrate the benefits of
automation?
A) By increasing manual errors
B) By reducing the need for audits The answer is C. By analyzing large
C) By analyzing large volumes of data volumes of data efficiently
efficiently
D) By requiring less training for staff

After the quiz, the teacher will ask the

students to exchange papers and pass
the papers so she could record their
 scores

IV. Assignment
On a one whole sheet of paper write a 3-paragraph reflection on the story “Internal Audit
of the future: Adopting Automation” answering the following questions:

1. How did Emily demonstrate leadership and perseverance in driving the adoption of
automation?
2. What were the key challenges faced by Emily and her team during the pilot project,
and how were they addressed?
3. What lessons can be learned from Emily's experience in adopting automation in the
audit process?