At the same time, Power BI is part of the digital transformation of internal auditing. Like the statutory auditor, the internal auditor is particularly interested in the effectiveness of internal control, taking into account the overall impact of the information system on the organization.
These two concepts refer to reference frameworks established across the Channel and well known to internal auditors: COSO, defined in 1992 by the Committee Of Sponsoring Organizations of the Treadway Commission, and COBIT, formulated in 1996 by the Information System Audit & Control Association (ISACA).
According to IFACI[8], the mission of internal auditing is to increase and preserve the value of the organization by providing advice based on a risk-based approach. By taking advantage of the benefits of Business Intelligence, the departments in charge of internal control see their scope of investigation strengthened, with the possibility of navigating in real time between the macro and micro levels of daily operations.
As a result, an internal audit unit is able to provide independent, informed feedback on the extent to which the organization is in control of its operations. To make decision-making…
