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Internal Auditors’ Response to Disruptive Innovation





IA Response To Disruptive Innovation

Organizations are embracing innovation and disruptive technology at breakneck speed. Internal auditors, as trusted advisors and competent assurance providers, can provide meaningful input to the innovation decision and should be relied upon to ensure emerging risks are effectively mitigated. But, fulfilling these responsibilities can be challenging for the internal audit function if it is not adequately informed or prepared.

Based on surveys and interviews with CAEs, this report explores the most frequently identified innovations and disruptions that organizations are currently facing and how the internal audit function is evolving to react to these changes. It provides helpful insights and best practices for internal auditors responding to these advances.


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