Difference Makers Discuss – Liswaniso Namatama, Auditing Is a Human Business

In an era when AI and automation are transforming finance, what is the irreplaceable value that human professionals bring to the auditing process? Liswaniso Namatama has a compelling answer — and it goes to the heart of what good auditing really is. In this episode of Difference Makers Discuss, Liswaniso joins host Sinéad Donovan to explore what audit looks like when it’s done well: as a tool not just for assurance, but for helping organisations understand themselves and improve how they work. He argues that no amount of automation can replace the judgment, empathy, and contextual understanding that skilled human auditors bring to the table.