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Internal Audit Vision Report: Embracing Technological Change and Expanding Advisory Services

Internal Audit Profession Must Embrace Technological Change to Remain Relevant, New Report Finds

The latest Vision report from the Institute of Internal Audits and the Internal Audit Foundation has revealed the significant impact that technological change will continue to have on the internal audit profession. Based on feedback from over 7,000 practitioners and stakeholders worldwide, the report highlights the need for internal audit practitioners to adapt to emerging technology in order to provide value to organizations in the years to come.

According to the report, 97% of participants expect technology to increase the complexity and volume of data available for auditors to analyze, while 93% believe that new technology will enable audit functions to develop better insights for recommendations to stakeholders. Despite the potential benefits of AI, only 48% of respondents reported being currently involved in AI-related activities.

Anthony Pugliese, President and CEO of The Institute of Internal Auditors, emphasized the importance of embracing technological advancements in order to optimize operations and expand internal audit capabilities. He stated, “Internal audit must rapidly transform or risk becoming irrelevant to stakeholders. Leveraging new technology to provide more strategic, actionable insights will enable practitioners to proactively help their organizations stay ahead of emerging trends and risks.”

The report also highlighted the increasing need for internal audit functions to expand their services and take on a more strategic advisory role within organizations. 79% of participants agreed that advisory work will become more essential in the future, with operations and processes, compliance, and risk management identified as key areas where internal audit functions can provide assurance and advisory services.

Warren Stippich, Jr., President of the Internal Audit Foundation, emphasized the importance of internal audit functions being versatile and agile to provide a broader array of support beyond traditional assurance. He stated, “The profession needs internal audit functions to accept the challenge of being able to accomplish the basic objectives of its annual internal audit plans while also having the ability to pivot to provide support through an advisory lens.”

Additional findings from the report highlighted challenges facing the internal audit profession, including the need to preserve independence and objectivity, shift public and stakeholder perceptions, and grow the talent pipeline to sustain the profession. The findings underscore the importance of increasing awareness of the value of internal audit and providing more opportunities for students and young professionals to explore it as a career path.

Overall, the report emphasizes the need for internal audit practitioners to embrace technological change, expand their services, and adapt to the evolving landscape in order to remain relevant and provide value to organizations in the future.

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