Internal Auditing Around the World, Volume 16: The Future Auditor Has Arrived

How do you transform the internal audit function to serve the ever-changing landscape? That was the core question Protiviti aspired to answer through interviews with internal audit leaders for this edition of Internal Auditing Around the World^®.

When we chose that question in early 2020, we were thinking primarily about digital change in business. What we did not know then was that, within a matter of months, a force from the natural world — a new and deadly coronavirus, COVID-19 — would be the real change upending not only businesses but also entire economies, along with billions of people’s lives.

We conducted most interviews during the last two weeks of March 2020. Despite the unprecedented disruption and uncertainty, the internal audit leaders were calm, clear-minded and resolute. They embodied the spirit of braving extraordinary times with fortitude and confidence — no doubt because they had been working long before the pandemic to condition their teams to be more resilient when challenged by any major change. These leaders are positive change agents and problem-solvers who aren’t likely to be left behind because they are constantly rethinking how their functions plan, execute and deliver results to increase the value contributed to the companies they serve.