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Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis,

Analyzing the Impact of 2020 on Internal Audit Functions’ Implementation of Technology

In November 2020, the Internal Audit Foundation, in collaboration with AuditBoard, conducted a survey to understand how internal audit leveraged technology to respond to the year’s challenging and fast-changing conditions, in addition to examining how technology was used prior to the pandemic. The survey was designed to gather data and provide answers to three key questions:

• Did audit functions’ use of technology accelerate, decelerate, or stay the same during the business disruption of 2020?
• How has the use of technology helped internal audit functions explore and adapt to the changing conditions?
• What have been the most effective technologies used?

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