Organizations are embracing innovation and disruptive technology at breakneck speed. While these changes have many positive effects—often improving the efficiency and effectiveness of operations, increasing responsiveness to customer needs, or enhancing a competitive advantage—they are also associated with new and sometimes unknown risks. As trusted advisors and competent assurance pro-viders, internal auditors 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 chal-lenging for the internal audit function if it is not adequately informed about or prepared for changes.
Internal Auditors’ Response to Disruptive Innovation
IIA - The Institute of Internal Auditors
Area Tematica documento:
Internal Audit Best Practices and International Frameworks