This discussion by Deloitte leaders explores how assurance is shifting from compliance to a discipline that strengthens resilience, informs decisions, and builds long-term trust.
Anthony Crasto of Deloitte South Asia explains that assurance now extends beyond statutory audit to address technology, AI, sustainability, and evolving business models. He positions it as a strategic enabler of trust and long-term viability, with strong board accountability, risk sensing, and governance at its core.
Malinda Boyagoda of Deloitte Sri Lanka and the Maldives notes that repeated economic shocks have outpaced traditional assurance frameworks in Sri Lanka. Boards must therefore prioritise third-party and sustainability risks, modernise the Three Lines Model, and treat trust as a competitive advantage.
Rukshan Bharatha of Deloitte Sri Lanka and the Maldives highlights how data, analytics, and AI are transforming audit quality through full-population testing and greater efficiency. However, rising cyber and data risks demand robust AI governance and proactive board oversight.
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