Internal Auditors’ 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, the report 'Internal Auditors’ Response to Disruptive Innovation' by the Internal Audit Foundation 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.

The following questions are examined:

  • What innovations and disruptions are organizations currently implementing?
  • To what extent is internal audit involved in the innovation decision?
  • To what extent is the internal audit department prepared for any challenges stemming from the innovation and how effective is it in addressing these changes?
  • How has internal audit changed to respond to organizational innovation and disruption?
  • What best practices could internal audit adopt to effectively address organizational innovation and
  • disruption?

Download Internal Auditors’ Response to Disruptive Innovation (Login IIA Global required)

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