Innovation and technology part 1: Internal audit's role in technology assurance

Technology has become the unquestioned driver for change and business innovation. From widespread digital transformation to emerging and evolving artificial intelligence, new technologies are opening opportunities – and risks – as never before. To understand the impacts of new technologies, organizations rely on internal audit for assurance about their adoption and use of technology. This brief, created in partnership with the Institute of Internal Auditors (IIA), will address why technology assurance should be a routine part of any audit. It will cover key areas of vulnerability and discuss opportunities for internal audit to take the lead in bringing consistency and coordination that will deliver more effective technology audits.