As organizations adapt to new ways of doing business, internal audit must expand its understanding of data and technology risk.
Nearly every organization — from multinational corporations to small, brick-and-mortar enterprises — is in some stage of digital transformation, but just where businesses are along the technology spectrum varies significantly. What is clear is that the challenges and complexities behind getting it right are daunting, especially for internal audit functions that must provide assurance over digital transformation while relying on traditional processes.