TFL Vsebine / Revija SIR*IUS

Overview of possible future development of internal audit

Četrta industrijska revolucija spreminja ves svet. Razvoj tehnologij še nikdar v zgodovini človeštva ni bil tako bliskovit, kot danes. Novosti v tehnologiji vplivajo na razvoj vseh organizacij v vseh panogah ter tudi na navade ljudi. Gospodarstvo zaznamujejo novi poslovni modeli, kibernetske grožnje, okolijska in družbena vprašanja. Inteligentna avtomatizacija, na primer umetna inteligenca, robotika, strojno učenje, internet stvari, blockchain in kognitivne tehnologije spreminjajo svet poslovanja pred našimi očmi. Z uvajanjem novih tehnologij pa se na drugi strani razvija nov sklop tveganj in groženj, ki ga organizacije ne poznajo. Kot vsaka dejavnost je tudi notranja revizija podvržena spremembam in priložnostim, ki jih prinašajo nove tehnologije. Od notranje revizije se v prihodnje pričakuje, da se inovira, sprejme nova orodja in tehnike ter razvije zadostne zmogljivosti, potrebne za učinkovito spopadanje z današnjimi in prihajajočimi izzivi.

The fourth industrial revolution is changing the world. The development of technology has never been as rapid in the history of mankind as it is today. Innovations in technology affect the development of all organizations, in all industries, as well as the habits of people. The economy is marked by new business models, cyber threats, environmental and social issues. Intelligent automation, for example, artificial intelligence, robotics, machine learning, the Internet of Things, blockchain and cognitive technologies are changing the world of business before our eyes. With the introduction of new technologies, on the other hand, a type of risks and threats is developing that is currently unknown to organizations. Like any profession, internal audit is subject to the changing demands and opportunities brought about by new technologies. Internal audit is expected to innovate in the future, adopt new tools and techniques, and capabilities needed to effectively respond to today’s challenges.