Moving Internal Audit Deeper Into the Digital Age: Part 2

The Internal Audit Foundation and Deloitte collaborated to create the first in the three-part report series, “Moving Internal Audit Deeper into the Digital Age".

With Part 2 being: "What Internal Audit Needs to Think About When Auditing Automation."

This report explores six critical components of robotic process automation (RPA) and cognitive intelligence (CI), and examines the output of the automated process to determine the greatest risk areas and how to audit them. Such critical components include governance/oversight, planning/alignment, return on investment (ROI), policies/procedures, development standards, and controls.