The current crisis has shown that we live in a digital environment, and this trend will intensify in the future. Working in a digital environment will be a normal state in the future.
IIA Netherlands, in cooperation with EY, conducted a study on how Internal Audit (IAF) is using digitalization technologies such as Robotic Process Automation (RPA), Predictive Analytics (PA) and Artificial Intelligence (AI), and how best to integrate digital theory and methodology into IAF business practices.
The results of the study make it clear that RPA, PA and AI have not yet found a profound influence in the internal audit practices of Dutch IAFs. Nevertheless, this paper provides guidance to the internal auditor for further digitalization to strengthen the efficiency and effectiveness of the IAF.
The report is available here.