TFL Vsebine / Revija SIR*IUS

The auditor of the future: data, technology, and strategic value

Vloga notranjega revizorja se je v dobi digitalizacije temeljito preobrazila. Iz tradicionalnega pristopa, osredotočenega na preverjanje skladnosti in predvsem dajanja zagotovil, se je notranja revizija razvila v oddelek, ki s podatkovno analitiko, robotizacijo procesov (RPA), umetno inteligenco (UI) in tehnologijo veriženja podatkovnih blokov omogoča stalno zagotavljanje spremljanja procesov in s tem proaktivno svetuje organizaciji pri upravljanju tveganja. V članku obravnavamo razvoj revidiranja notranjih kontrol – od ročnih pregledov do digitalno podprtega sprotnega spremljanja – ter njegov vpliv na korporativno upravljanje. Poudarjeni so pomen kibernetske varnosti, dejavniki ESG ter preoblikovana vloga notranjega revizorja kot strateškega partnerja, ki ne le prepoznava tveganja, temveč podpira odpornost organizacije in njen prihodnji razvoj. Z analizo sodobnih izzivov in vpogledom v prihodnost notranje revizije članek izpostavlja, kako digitalizacija oblikuje nov profil notranjega revizorja, ki združuje tehnično znanje, informacijsko podprto ocenjevanje tveganj in strateško usmerjenost.

The role of the internal auditor has undergone a profound transformation in the era of digitalization. From a traditional approach focused on compliance checks and primarily providing assurance, internal auditing has evolved into a function that, through the use of data analytics, robotic process automation (RPA), artificial intelligence (AI), and blockchain technology, enables continuous monitoring of processes and thereby provides proactive advice to the organization in risk management. The article examines the development of auditing internal controls-from manual reviews to digitally supported, real-time monitoringand its impact on corporate governance. It emphasizes the importance of cybersecurity, ESG (Environmental, Social, and Governance) factors, and the transformed role of the internal auditor as a strategic partner who not only identifies risks but also supports the organization’s resilience and future growth. By analyzing contemporary challenges and providing insights into the future of internal auditing, the article highlights how digitalization is shaping a new profile of the internal auditor-one that combines technical expertise, risk assessment with tools, and strategic orientation.