Quo vadis, internal auditing? A vision for internal auditing in 2030
Jokipii, Annukka; Rautiainen, Antti (2023-06-22)
Jokipii, Annukka
Rautiainen, Antti
John Wiley & Sons
22.06.2023
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe20231127149451
https://urn.fi/URN:NBN:fi-fe20231127149451
Kuvaus
vertaisarvioitu
© 2023 The Authors. International Journal of Auditing published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.
© 2023 The Authors. International Journal of Auditing published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.
Tiivistelmä
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.
Kokoelmat
- Artikkelit [3030]