Report and Infographic: The Evolution of Project Auditing

2015 Global Benchmark Study Results

How is the role of the project auditor changing in a challenging project landscape that is evolving faster than ever before?

More than 30% of projects fail to complete on time and to budget, and to meet their original goals. How project auditors can prevent this from happening while also contributing to project success is a question that is increasingly being asked.

With the complexity and volume of projects being audited expected to grow, internal audit functions have responded to the challenge, largely by:

·      Incorporating project audits into their audit plans.
·      Reacting to an increasing number of management requests.
·      Expanding their roles beyond assurance to encompass also more proactive advisory roles.
·      Becoming involved earlier and throughout the different phases of the project.

The Study reveals that the project audit profession needs to address some particular potential blind spots.

An over arching reflection is that a rapidly changing and complex environment requires not just adaptive processes and adequate tools and techniques, but also a continuous dialogue with senior management.

This Study provides insight into the state of project auditing and the increasing demands being generated by a highly dynamic organizational landscape. For the potential blind spots identified the authors consider how audit functions can overcome the challenges to maximize their value to the organization.

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2015 Global Benchmark Study Results. The Evolution of Project Auditing


The Project Auditing Global Benchmark Study

The main aim of the Project Auditing Global Benchmark Study is to better understand the importance of project auditing so as to obtain an accurate, up-to-date picture of the current challenges, risks and emerging solutions facing and affecting the profession.

It is an initiative of the Management Innovation Centre in co-operation with the Institute of Internal Auditors in the Netherlands and is led by Sam Huibers. As a member of the Dutch Professional Practices Committee of the Institute of Internal Auditors in the Netherlands, Sam leads the Project Auditing advocacy initiative.

The 2015 Global Benchmark Study encapsulates responses from audit professionals from 43 countries, across 22 industries and involving more than 2,000 projects.

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