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The rapid digital transformation in Saudi Arabia necessitates a technology-driven approach to internal audit


Impact of Rapid Digital Transformation on Internal Audit Practices in the Kingdom: A Study by KPMG

The Kingdom of Saudi Arabia is experiencing a rapid digital transformation, with technological advancements such as artificial intelligence (AI) reshaping internal audit practices, according to a new study by KPMG.

The report highlights the significant impact of AI and other technologies on internal audit functions, emphasizing the need for auditors to address key technology risks. Data privacy concerns are at the forefront, as organizations increasingly rely on big data, cloud computing, and AI, requiring vigilant protection against cyber threats. Additionally, regulatory compliance is crucial, with new laws mandating that Saudi-owned data be stored within the Kingdom.

Shadi Abuserryeh, Head of Financial Risk Management at KPMG, notes that the shift towards technology-driven approaches in internal audit is essential for adapting to the evolving business landscape and regulatory requirements in Saudi Arabia. Integrating AI-powered controls aligns with the Kingdom’s Vision 2030, which aims to leverage AI to generate significant economic growth.

The report also underscores the transformative effect of technology on internal audit practices, presenting both challenges and opportunities. The adoption of automation and remote audit processes during the Covid-19 pandemic has highlighted the importance of integrating technology to streamline audit processes and enhance collaboration between internal audit, IT, and risk management units.

Continuous development of technical skills among internal auditors is essential to address emerging technology risks effectively. The report emphasizes the importance of leveraging data analytics and real-time data analysis to provide valuable insights and ensure organizational success in the dynamic business environment.

In conclusion, the study calls for internal auditors to embrace technology and adapt to the changing landscape by leveraging advanced tools and IT infrastructures. By staying updated on the latest technological developments and enhancing collaboration with other units, internal auditors can play a crucial role in ensuring robust control environments and organizational success.

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