A drone is usually equipped with autonomous navigation capabilities, high-resolution cameras and infrared rays to scan large areas and determine objects and contents.
A drone requires vocal interaction, a friendly user environment and a simple and secure user interface to function effectively. Indeed, a drone is described as a flying vehicle or unmanned aerial vehicle (UAV) that can fly remotely.
Current Developments
The current Drone Industry Insights reveals that the global drone market size is forecast to reach $54.6 billion by 2030 with the commercial market growing at a (CAGR) cumulative annual growth rate of 7.7%. In terms of classification, the drone technology is being used in many industries including Mining and Quarrying, Healthcare and Disaster Relief (Public Emergency Services), Cargo, Courier Services, Intralogistics and Warehousing, Information and Motion Pictures, Insurance as well as Safety and Security or Surveillance.
Currently, the top industries that use the drone technology are in the Energy, Construction and Agriculture sectors. By application method, mapping and surveying tops the list. This is followed by inspection as well as photography and filming.
Environmental Audit
The environment generally includes the land, soil, air, rivers, forests, minerals, wildlife and other natural resources. That said, an environmental audit evaluates the nature and extent of the risk of harm to human health or the environment. A risk of harm usually emanates from contaminated land, river, waste, pollution or any other activity. An environmental audit aims at adopting effective and comprehensive measures to manage those risks of harm to human health or the environment itself. The audit process usually entails data collection, analysis and review.
Suitability of Drones for Environmental Audit
A drone technology can make its way to the remotest of locations and record significant volumes of audit evidence with precision thereby enhancing the reliability of such data. As the drone technology produces big data (high volumes of data), it can be interpreted and assist in making meaningful audit outcomes.
An auditor with the expertise can utilize the drone technology to take thousands of pictures and measurements of a site during his engagement with a client in mining. Drones can assist in the physical inspection of assets commissioned over large areas such as DG (Diesel Generator) sets, plant and machinery, telecommunication and agricultural farm equipment, power lines or road networks. Indeed, a drone technology can also be used in areas concerned with inventory management, revenue recognition, cash flow management and risk management.
AI-based Drone Applications
Artificial Intelligence (AI) can enhance drone applications in environmental audit in many ways. These include:
Mapping and Surveying: Drones can create detailed maps and surveys thereby supporting and facilitating environmental assessments.
Site Inspection/Aerial monitoring: Drones can conduct site inspections especially areas of high risk of harm to the environment. Indeed, a drone can capture high-resolution images and videos and monitor environmental changes. An Artificial Intelligence (AI) tool integrated with a drone can collect data on air and water quality and more. The crux of the matter is that in autonomous flight planning, Artificial Intelligence (AI) can optimize drone flight paths for efficient data collection and adaptive sampling strategies.
Data Analysis: AI can process large datasets from the environment and identify patterns and trends of harm to rivers, flora and fauna. An Artificial Intelligence (AI) tool can then analyze drone-collected data and provide real-time insights.
Automated Reporting: A drone empowered with an Artificial Intelligence (AI) tools can generate reports, reduce manual efforts, increase efficiency and streamline the audit process.
Compliance Monitoring: Artificial Intelligence (AI) enabled drones can also help in other inspections to ensure real-time monitoring and response concerning regulatory compliance.
Other observable elements that make a drone fit for environmental auditing functions with the integration of Artificial Intelligence (AI) tools include the following:
- Drones can be integrated with image processing software including photogrammetry and video content analysis that can scan, process and output audit data.
- Drone captured audit data can be combined with various alternative sources of data such as QR (quick-response) machine-readable codes, satellite imagery, sensor networks and Geographical Information Systems (GIS) databases to consolidate audit data and enhance the execution speed while ensuring correctness and completeness of data. It allows high quality data acquisition.
- Drones have extended battery life and can be in operation for longer periods to complete the audit procedures within defined timelines.
- Drones have great payload capacity for carrying sensors and cameras. They enhance mobility, therefore, they can photograph and physically examine the count of large quantities of fixed assets and inventory.
- As part of safety, health and environmental audits, drones facilitate the execution of projects involving civil construction (infrastructure development) by identifying potentially hazardous substances or chemicals that can affect health and wellbeing. In relation to that, the technology can be applied effectively to assist in asset verification and valuation.
- Cost Implications: Drones may relatively save money for stakeholders who can use them for mapping, safety monitoring and to inspect bridges and buildings.
- Drone methods allow for storage of long-term data. This is useful to account for physical factors like the weather, light conditions and geomorphology /geographical area for more spatio-temporal analysis (based on the data collected across space and time).
- Reduces the risk of injury (in health and safety) as the need for someone to climb higher ground is removed.
Indeed, the integration of Artificial Intelligence (AI) and drones holds immense potential for improving audit reporting timeliness, reduce travel costs, increase fieldwork efficiency and provide more documentation. Despite, the useful application of the drone technology in several industries and for auditing, they are prone to the risk of making mistakes which can be attributed to bad or inclement weather and other factors relating to innovative or emerging technologies.
Conclusion
The application of drones has revolutionized various environmental operations, hence, their role in mapping and monitoring activities on the environment cannot be underestimated. In harnessing advanced imaging technologies and data processing techniques, drones can enable real-time tracking of changes and facilitate effective monitoring of threats to the environment.
Auditors need to recognize the emerging role of drone technology in their line of duty because it is in vogue. Its application is crucial and can help a company thrive and maintain a competitive advantage. Since the deployment of the technology and its control is in the hands of other experts, auditors need to develop the necessary skills and understand their applications to enhance efficiency and effectiveness for environmental audit engagements.
It will always be a welcoming decision to adopt the drone technology to improve auditing processes in those peculiar environments. By integrating Artificial Intelligence (AI) tools with drones, environmental audits can be comprehensive and serve as a catalyst for ensuring a better environmental protection and sustainability for generations yet unborn.
BERNARD BEMPONG
Bernard is a Chartered Accountant with over 14 years of professional and industry experience in Financial Services Sector and Management Consultancy. He is the Managing Partner of J.S Morlu (Ghana) an international consulting firm providing Accounting, Tax, Auditing, IT Solutions and Business Advisory Services to both private businesses and government.
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