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Infographic Internal Auditing Around the World: Building on Experience to Shape the Future Auditor - Vol X
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Infographic Internal Auditing Around the World: Building on Experience to Shape the Future Auditor - Vol X


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To celebrate the tenth anniversary of this book, we asked internal audit executives from some of the world’s leading organizations to look back on the evolution of their function during the past decade, in addition to weighing in on what the future may hold for the internal audit profession.
At their core, these engaging accounts of internal audit’s evolution tend to cover a number of major transitions: from the shadows of Sarbanes-Oxley compliance to the frontiers of enterprise risk management (ERM), from tactical practitioners to strategic business partners, from internal controls and financial audits to risk management and governance, and from assurance-only to assurance and advisory.
Today’s leading internal audit functions are moving beyond relevance to the type of strategic leadership that brings about and sustains impactful improvements. The future auditor will conduct even greater levels of collaboration, wield more powerful technology, and assume an even sharper risk focus while taking on a greater leadership role, as well.

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  • 1. 12 Ways the Future Auditor Contributes Value Think more strategically when analyzing risk and framing audit plans Expand the emphasis on assurance through effective communications with management and the board Improve the control structure, including the use of automated controls Strengthen the lines of defense that make risk management work Collaborate more effectively with other independent functions focused on managing risk and compliance 1 7 12 11 10 9 8 6 5 4 3 2 By assuming 12 impactful responsibilities, the future auditor becomes a positive change agent, providing an essential sounding board to executive management and the board, and making significant long-term contributions to the organization’s success. Now’s the time to raise the bar for the profession. Progressive CAEs are taking the lead and showing the way to achieve the profession’s full potential. To learn more about the future auditor, please refer to Internal Auditing Around the World ( and Volume 5, Issue 6 of The Bulletin ( © 2014 Protiviti Inc. An Equal Opportunity Employer M/F/D/V. Protiviti is not licensed or registered as a public accounting firm and does not issue opinions on financial statements or offer attestation services. Provide early warning on emerging risks Internal Auditing Around the World: Building on Experience to Shape the Future Auditor Remain vigilant with respect to fraud Leverage technology-enabled auditing Watch for signs of a deteriorating risk culture Improve information for decision-making across the organization Advise on improving and streamlining compliance management Broaden the focus on operations, compliance and non-financial reporting issues Internal Auditing Around the World: Building on Experience to Shape the Future Auditor