Tailored to GSK's requirements: S4/HANA integration, population testing, agentic AI, ESG assurance, and pharma sector depth.
| Capability | Deloitte | PwC | EY | KPMG |
|---|---|---|---|---|
| Core Audit Platform | Omnia (cloud, since 2015, continuous evolution) Leader | Aura + Halo (4-tool ecosystem: Aura, Halo, Connect, Extract) | EY Canvas + Helix (analytics + knowledge platform Atlas) | KPMG Clara (Microsoft Azure-based, since 2017) |
| Agentic AI | Omnia AI Agents — digital specialists with defined roles, memory, orchestrated workflows. Full human-in-the-loop First mover | Evidence Match agent; Advanced Walkthrough Assistant; end-to-end AI target by calendar 2026 | EYQ Assurance Knowledge (GenAI); 30+ capabilities released 2025; $1B investment | Agentic AI in Clara; expense vouching agent; FRA engine; built on Microsoft Semantic Kernel |
| Full Population Testing | 100% population testing via Omnia analytics + ML; shift from sampling to continuous assurance Proven | Halo data analytics tests whole populations; risk prioritisation via complete datasets | Helix GL Anomaly Detector (GLAD) — AI-powered full-GL anomaly scanning | Clara AI analytics across full datasets; ML-based financial report analysis |
| SAP S4/HANA Controls | Controls 4.0 — leading S4 risk & control implementation partner. NextGen controls, automated controls inside S4 environment Deep | S4 finance transformation practice; controls advisory but less embedded in audit | Digital controls advisory; GRC integration | Controls testing via Clara; Azure-native integration |
| P2P 3-Way Match Automation | Automated PO/Invoice/Receipt matching; AI-powered anomaly detection; 90% duplicate payment elimination Advanced | Evidence Match module for high-volume AP/AR testing | Helix analytics on payment populations | Expense vouching agent automates testing workflow |
| Revenue Assurance (SAP RAR) | Dedicated SAP RAR consulting team; ASC 606 / IFRS 15 deep expertise; integration with S4 Finance Specialist | Revenue recognition advisory; less SAP-native | Revenue recognition guidance; industry-focused | Revenue testing through Clara analytics |
| ESG & Sustainability Assurance | Full ISAE 3000/3410 assurance; CSRD/ESRS expertise; technology-enabled ESG data management; already providing limited assurance over GSK sustainability metrics Incumbent | ESG assurance practice; sustainability reporting | Climate risk analytics; ESG reporting | ESG assurance; emissions reporting via AI agents on roadmap |
| GenAI Document Review | AI-powered documentation review, financial statement navigation, data extraction, memo drafting, DARTbot research Deployed | Simplified Audit planning tool; AI walkthrough assistant; financial statement tie-out | EYQ Assurance Knowledge; Intelligent Checklists; FS Tie-Out | Clara AI chat; Copilot for M365; walkthrough narrative generation |
| Continuous Controls Monitoring | Nexus Digital Nerve Center™ + CortexAI™ — real-time intelligence, predictive capabilities, proactive corrective actions Platform | Connect platform for real-time audit status | IT & Specialized Assurance; control monitoring | Azure-based continuous monitoring capabilities |
| AI Governance Framework | Trustworthy AI™ — 6 dimensions, lifecycle governance, EU AI Act aligned, human-in-the-loop mandated Gold standard | Responsible AI principles; Azure OpenAI governance | Responsible AI principles; assurance-specific controls | Trusted AI Framework; ethical AI governance |
| Pharma / Life Sciences Depth | Dedicated LS audit practice; annual industry accounting guide; GSK auditor since 2018; 340B expertise Incumbent | Former GSK auditor (15 years); strong pharma practice | Life sciences practice; regulatory focus | Life sciences audit team; regulatory compliance |
| Scale of AI Investment | 85,000 A&A professionals globally; 120,000+ trained via AI Academy; 3M+ AI prompts in year one Massive | End-to-end AI integration target 2026; hiring engineers into assurance | $1B 4-year investment; 140,000 assurance professionals; 160,000+ engagements | 95,000 auditors across 143 countries; Azure AI Foundry partnership |
| GSK Relationship | External auditor since 2018. Providing financial audit + limited assurance on sustainability reporting. Deep institutional knowledge. Incumbent | Former auditor (2003–2017); deep historical knowledge | No direct GSK audit relationship | No direct GSK audit relationship |
Omnia is Deloitte's global cloud-based audit platform, continuously evolved since 2015. It serves as the backbone for delivering high-quality, tailored audits adapted to meet the challenges of each client's unique environment.
Automated matching of purchase orders, invoices, and goods receipts. AI-powered anomaly detection eliminates up to 90% of duplicate payments. Full audit trail with digital approvals and compliance enforcement.
Dedicated SAP Revenue Accounting & Reporting (RAR) consulting team. Deep ASC 606 / IFRS 15 expertise. Integration with S4/HANA Finance for automated revenue recognition across complex pharma contracts.
Full ISAE 3000/3410 assurance capability. CSRD/ESRS compliance expertise. Technology-enabled ESG data management. Already providing limited assurance over GSK's responsible business performance metrics.
Deloitte's agentic AI strategy extends beyond the Omnia audit platform into the Microsoft ecosystem that GSK's teams use daily:
PwC was GSK's auditor for 15 years (2003–2017) before Deloitte won the competitive tender in December 2016. GSK's audit was the 6th largest in the FTSE 100 at £33.2M. PwC therefore has deep historical knowledge of GSK but lacks current institutional access. Any PwC bid will lean heavily on their prior relationship and claim they "know GSK" — counter this by emphasising 8 years of evolved understanding, S4/HANA journey intimacy, and Code Orange/data platform fluency.
| Dimension | Deloitte (Omnia) | PwC (Aura + Halo) | Advantage |
|---|---|---|---|
| Platform Architecture | Single cloud-native platform, continuously evolved since 2015 | 4-tool ecosystem (Aura, Halo, Connect, Extract) — more fragmented | Deloitte |
| Agentic AI Maturity | Deployed multi-agent orchestration with memory, roles, and human-in-the-loop | Evidence Match agent + Walkthrough Assistant; end-to-end AI target not until calendar 2026 | Deloitte |
| Full Population Testing | 100% population testing deployed; ML-driven anomaly detection across all transactions | Halo tests whole populations — strong analytics but less integrated with agentic workflow | Comparable |
| SAP S4/HANA Controls | Controls 4.0 framework; leading S4 risk & control partner; automated controls inside S4 | S4 finance transformation practice; strong consulting but audit controls less embedded | Deloitte |
| AI Governance | Trustworthy AI™ — 6 dimensions, lifecycle governance, EU AI Act ready | Responsible AI principles via Azure OpenAI partnership | Deloitte |
| GSK Current Knowledge | Active auditor since 2018; intimate S4 migration knowledge; sustainability assurance provider | Former auditor; 15-year historical knowledge now 8+ years stale | Deloitte |
| Harvey vs Legora (Legal AI) | Leverages Harvey (market leader, 94.8% doc Q&A accuracy, $5B valuation) for contract review and legal audit workflows | Legora integration — more accessible but smaller scale ($675M valuation), lower benchmark scores | Deloitte |
| Scale | 85,000 A&A professionals; 120,000 AI-trained | Significant global practice; hiring engineers into assurance (signal of playing catch-up) | Deloitte |
| ESG Assurance for GSK | Already providing limited assurance over GSK sustainability data | ESG practice but no current GSK mandate | Deloitte |
"We know GSK better than anyone. We audited them for 15 years and understand their business inside out. Our Halo platform delivers true population testing, and we're targeting full end-to-end AI integration by calendar 2026."
"GSK has transformed fundamentally since PwC's tenure — Code Orange, S4/HANA migration, new operating model. Deloitte has been inside this transformation for 8 years. PwC's knowledge is of a GSK that no longer exists. And while PwC targets end-to-end AI by 2026, Deloitte's agentic AI is deployed and delivering today."
Code Orange is GSK's enterprise data platform — the strategic hub where most of the company's data resides: clinical data, real-world evidence, commercial data, enterprise data, and sales data. It drives resource optimisation, commercial analytics, and increasingly, finance function automation.
GSK has undertaken one of the largest SAP transformations in the pharmaceutical sector:
As a leading SAP S/4HANA risk and control implementation partner, Deloitte's Controls 4.0 goes beyond compliance to deliver insight-driven, automated controls:
Automated procure-to-pay controls testing leverages S4's simplified data model:
Sustainability reporting controls embedded within S4/HANA and assured by Deloitte:
| Layer | S4/HANA Provides | Deloitte AI Adds |
|---|---|---|
| Data | In-memory real-time processing; simplified data model; universal journal | Omnia analytics over full populations; pattern detection; anomaly identification |
| Controls | Automated workflow controls; approval hierarchies; segregation of duties | Nexus continuous monitoring; AI-powered exception detection; predictive risk scoring |
| P2P | Automated 3-way matching; payment processing; vendor management | AI agents for 100% population testing; fraud pattern recognition; duplicate detection |
| Revenue | SAP RAR for automated revenue recognition (ASC 606/IFRS 15) | AI review of complex contract arrangements; revenue allocation validation; disclosure drafting |
| Reporting | SAP Analytics Cloud; embedded analytics; real-time dashboards | GenAI-powered financial statement navigation; automated tie-out; variance commentary |
| ESG | SAP Sustainability Control Tower; emissions tracking; supply chain monitoring | ISAE 3000/3410 assurance; CSRD compliance validation; ESG controls testing |
Deloitte's AI governance model ensures human judgment remains central, aligned with the Trustworthy AI™ framework:
Every credential below is directly and measurably aligned to a stated GSK strategic objective.
| GSK Objective | Deloitte Credential | Evidence |
|---|---|---|
| S4/HANA Transformation | Leading S4/HANA risk & control implementation partner | Controls 4.0 framework; NextGen controls for S4; present through GSK's multi-wave 8-year ERP rollout |
| Data-Driven Finance (Code Orange) | Full-population analytics & continuous monitoring | Omnia platform with ML-driven analytics; Nexus Digital Nerve Center with CortexAI; 100% transaction testing capability |
| AI & Automation | Global leader in agentic AI for audit | 85K professionals with Omnia AI; 120K+ AI trained; 3M+ prompts Y1; AI Innovation Initiative of the Year award |
| ESG & Sustainability | Active GSK sustainability assurance provider | ISAE 3000/3410 assurance over GSK metrics; CSRD/ESRS expertise; technology-enabled ESG data management |
| Regulatory Compliance | SOX, GxP, EU AI Act, NIST AI RMF, ISO 42001 | Trustworthy AI™ framework with 6-dimension governance; three-lines-of-defence model; regulatory experts embedded in S4 programmes |
| Revenue Recognition | Dedicated SAP RAR consulting & audit team | ASC 606/IFRS 15 deep expertise; S4 Finance integration; Life Sciences accounting guide covering complex pharma contracts |
| Procurement Controls | P2P automated 3-way match & fraud detection | 90% duplicate payment elimination; full-population P2P testing; AI-powered anomaly detection in S4 procurement module |
| Pharma Sector Expertise | Dedicated Life Sciences A&A practice | Led by Jeff Ellis (former SEC fellow); annual LS Industry Accounting Guide; 340B expertise; 43% of all IPOs in life sciences 2019–2024 |
| Continuous Improvement | Deloitte AI Academy & innovation culture | 120,000+ professionals trained; Omnia evolved continuously since 2015; DARTbot for research; annual platform enhancements |
| Trust & Brand | World's most valuable professional services brand | 7 consecutive years #1 in Brand Finance Global 500; serves 80% of Fortune 500; GSK auditor since 2018 |
"PwC knew a different GSK. The GSK they audited was pre-Code Orange, pre-S4/HANA, pre-pandemic. In the 8 years since we took over, GSK has fundamentally transformed — and we've been inside every step of that transformation. We don't just know GSK's financials; we know GSK's architecture, its data platforms, its ambitions. That institutional knowledge is irreplaceable and impossible to recreate through a transition."
"The difference isn't features — every Big 4 has AI tools. The difference is deployment. Our agentic AI agents are live, today, across 85,000 professionals globally. PwC is targeting end-to-end AI by calendar 2026 — we're already there. More importantly, our Controls 4.0 framework is designed specifically to operate inside S4/HANA environments. We don't test controls alongside your ERP; we test controls within it. That's the architectural difference that matters for a 10-year engagement."
"In 10 years, the audit will be unrecognisable. By Year 5, we will deliver near real-time continuous assurance, where the distinction between 'audit period' and 'business as usual' disappears. By Year 10, autonomous AI workflows will handle routine testing while Deloitte professionals focus exclusively on complex judgment areas. GSK won't be waiting for an annual audit opinion — they'll have continuous confidence in their financial and non-financial reporting. This isn't aspiration; it's the natural trajectory of the technology we have deployed today."
"We're not starting from scratch on ESG — we're already providing limited assurance over GSK's responsible business performance metrics. As CSRD requirements intensify and the market shifts from limited to reasonable assurance, continuity matters enormously. Changing your ESG assurance provider during this critical transition period introduces risk that is entirely avoidable."
"In a regulated pharmaceutical environment, AI governance isn't optional — it's foundational. Our Trustworthy AI framework spans 6 dimensions, mandates human-in-the-loop at every decision point, and is already aligned to the EU AI Act, NIST AI RMF, and ISO 42001. We don't just use AI; we assure it, govern it, and account for it. That's the standard GSK's audit committee should expect."