This course provides a constructive look into the future of internal auditing, both from the perspective of an auditing department and the required competencies of an internal auditor. Together, we discuss major influences on internal auditing and the change that can be expected as a result. In particular, the course addresses...

... how volatility, uncertainty, complexity and ambiguity (VUKA) differ significantly,
... what role current technology change and the 3rd and 4th industrial revolutions play,
... what adaptation needs arise from COVID-19 and home-based work,
... how the demand for IA services is developing,
... how IA competence requirements are changing,
... what development can be expected in the specialist competence of analytics,
... how algorithms and bots will affect internal auditing,
... how global change impacts internal auditing, and
... how the soft skills important to an internal auditor are changing.

The course assumes a basic understanding of internal auditing as taught in the Approved Internal Auditor (AIA) certification. It is ideally suited as an initial intervention to review if and how one's internal auditing or internal auditing skills should be changed. It is the first part of the Approved Agile Auditor (AAA) certification program.

Processing time 3 hours 35 minutes, social learning with 2 reflection/discussion task and practice transfer, 1 test with a total of 10 questions, 19'800 words, 16 minutes video presentation, 10 minutes podcast.