To be effective, internal auditors must earn credibility and trust from their stakeholders by demonstrating that they have the right skills and knowledge to execute technology-enabled internal audits. Without that credibility and trust, it becomes difficult, if not impossible, for technology-enabled internal auditors to meet the high expectations of organisations with respect to these new technical challenges.

In the publication ‘Technology-enabled internal audit: 2022 and beyond’ we address how internal auditors can overcome potential barriers when building credibility and trust so that they can become true strategic assurance providers and sparring partners for the organisation when it comes to technology and risk management.