Institut für Interne Revision ÖSTERREICH
  • Internal Audit of the Future

    Internal Audit of the Future

    The Impact of Technology Innovation

    A. Michael Smith

    Assurance has to change and move forward. Is your company's audit team ready?

    The world of high-volume transactions and complex technological interactions forces us to rethink how we approach assurance, including internal audit, risk management, and compliance. Our heavy reliance on technology, its overwhelming benefits, and its commercial success depend on trust. That trust required assurance that technology is soundly designed and functioning as intended.

    This is where internal audit comes in. The near real-time effects of transaction processing and the functions of many new technologies require a fundamental shift in internal audit philosophy and execution. The days of the traditional, point-in-time, forensic-based, checklist approach to internal audit are waning as emerging technologies assurance - real-time internal assurance - takes center stage.

    Most internal audit functions are woefully behind in many ways, and the goal posts are continuously moving. For that reason, one of the takeaways from this book is to keep a sharp eye on the future. Before diving deep into the technical topics, think first about designing audit functions that thrive in states of technologies evolution.

    • Verlag: Internal Audit Foundation
    • Erschienen 2019
    • Softcover: 70 Seiten
    • Sprache: English
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