Quo vadis, internal auditing? A vision for internal auditing in 2030

IF 2.1 4区管理学 Q2 BUSINESS, FINANCE

International Journal of Auditing Pub Date : 2023-06-22 DOI:10.1111/ijau.12324

Annukka Jokipii, Antti Rautiainen

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引用次数: 0

Abstract

We aim to respond to calls in internal auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. [Correction added on 24 August 2023, after first online publication: The definition of IA in the preceding sentence has been corrected in this version.] The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the application of Delphi argument analysis in voluntary IA context. The findings are of value in researching, planning, educating and developing IA activities to understand where IA is going and where divergences among stakeholders arise.

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现状，内部审计?2030年内部审计展望

我们旨在通过描述 2030 年内部审计的驱动力和未来愿景，回应内部审计（IA）文献中的呼吁和当前内部审计领域的变化。[首次在线发布后，于 2023 年 8 月 24 日添加更正：本版本对前一句中关于 IA 的定义进行了更正]。我们的目标是通过专家们的不同观点来引发深入讨论。作为一项贡献，我们确定了三个关键驱动力：大量数据及其应用、全球化和组织间的新价值链。此外，本研究还报告了对未来信息和通信技术的展望。通过调查广泛的利益相关者，包括董事会、管理层、内部审计师、教师和一名立法者，我们扩展了先前文献中关于内部审计、内部审计发展和德尔菲论证分析在自愿内部审计中的应用的观点。研究结果对研究、规划、教育和发展内部审计活动，以了解内部审计的发展方向和利益相关者之间的分歧具有重要价值。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Auditing BUSINESS, FINANCE-

CiteScore

3.70

自引率

15.00%

发文量

期刊介绍： In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues