Earlier this year, Deloitte published Internal Audit 3.0, The future of Internal Audit is now.
It’s great that they are encouraging internal audit departments to change so they can meet modern demands, but their presentation that they are offering something novel and disruptive is way off the mark.
As I read the report, I was almost immediately struck by errors of fact. For example, in Figure 1 on page 2, they show IT auditing as starting around 2010. This is absurd. I was running the IT audit function for a major US corporation in 1981! Indicating that data analytics is a current…
