Technology-Enabled Internal Audit: Data Analytics, Continuous Monitoring, and AI in the Audit Function
The Technology Imperative in Modern Internal Audit For most of its modern history, internal audit operated as a fundamentally human enterprise: auditors selected samples from transaction populations, reviewed documents manually, conducted interviews, and exercised professional judgement to form assurance opinions. This model worked reasonably well in a world of paper-based processes, manual controls, and...











