Upskilling Today for the Profession of Tomorrow

As various technologies converge and mature over the next few years, internal auditors must ask themselves how disruptive innovations can transform their organizations, stakeholder expectations, and the profession itself. If the work of internal auditing is to really enrich and protect, the function must be ready to adapt to new risks and the new requirements […]

Powering Audit Committee Outcomes

An independent audit committee is essential for good corporate governance. However, there is no one-size-fits-all solution of what the perfect audit committee should look like. This is because the exact structure and objectives of audit committees worldwide are influenced by the type of business, the regulatory environment, the ownership structure and legal requirements. In addition, […]

Use of technology in internal audit in times of Covid

What is the use of technology in the internal audit function in times of pandemic? This is one of the questions answered in the new report „Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis – Analysing the Impact of 2020 on Internal Audit Functions‘ Implementation of Technology“. The Internal Audit Foundation and the AuditBoard jointly […]

Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis

The ongoing digital transformation could accelerate in internal audit in 2021. That’s according to a new survey called “ Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis“ from AuditBoard and the Institute of Internal Auditors‘ Internal Audit Foundation (IAF). Twenty-two percent of respondents in a survey say they will implement cloud-based technology this year. Overall, […]

Moving Internal Audit Deeper Into the Digital Age: Part 3

The third part of the three-part report series, „Moving Internal Audit Deeper into the Digital Age: Part 3, Beyond Theory – Scaling Automation Capabilities in Internal Auditing“ from the Internal Audit Foundation and Deloitte answers the question, „How can internal audit help set up governance architecture around new technologies?“ For effective scaling of analytics and […]

Moving Internal Audit Deeper Into the Digital Age: Part 2

To gain an insight into where various internal audit organizations stand in relation to audit automation and cognitive technologies, the Internal Audit Foundation and Deloitte conducted a survey of IIA members. Based on responses from internal audit leaders across a wide range of organizations, key findings reveal where many organizations are making progress and where […]

Moving Internal Audit Deeper Into the Digital Age: Part 1

The first part of a three-part report series, „Moving Internal Audit Deeper into the Digital Age: Part 1 – A Structured Methodology for Leveraging Automation,“ from the Internal Audit Foundation and Deloitte, explores the impact of robotic process automation (RPA) on internal audit. Part 1 examines how the three types of RPA – probots, knowbots […]

Internal Audit’s Digital Transformation Imperative 2021

According to a survey by AuditBoard and the Internal Audit Foundation (IAF), the ongoing digital transformation of internal auditing will accelerate rapidly in 2021. 22 % of the 134 surveyed heads of internal audit stated that they will implement cloud-based technologies this year. The report Internal Audit’s Digital Transformation Imperative: Advances amid Crisis highlights how […]

Ready & Relevant: Was wirklich bei der Prüfung zählt

Das im August erschienene Buch „Ready & Relevant: Prepare to Audit What Matters Most“ von Tim Berichon beinhaltet Strategien, Taktiken und Beispiele, um eine flexiblere, reaktionsschnellere und agilere interne Revision aufzubauen und aufrechtzuerhalten. Dabei geht es um Agilität und Relevanz auf Abteilungsebene. Das Buch ist an Interne Revisionsleiter, Abteilungsleiter und Manager gerichtet, die ihre Teams auf […]

Interne Revision & Fraud: Umfrageergebnisse

Die neuste Publikation der Internal Audit Foundation gemeinsam mit Kroll veröffentlicht globale Umfrageergebnisse mit der Erkenntnis, dass ein erhöhtes Engagement der IRF zu einem stärkeren und insgesamt robusteren Fraud-Risiko- Management-Programm führen würde. Mit strategischen Analysen und Entscheidungen könnte die IRF demnach eine immer wichtigere Rolle einnehmen. Insgesamt bietet der Bericht die Möglichkeit, auf globaler Ebene […]