Despite the fact that data analytics and Computer Assisted Audit Techniques (CAAT) have been part of auditing for nearly 30 years, many organisations are still struggling with the implementation of effective data analytics to enhance internal audit quality and effectiveness.
Increasing complexities of risk and incessant emergence of disruptive technologies are demanding substantial change in internal audit processes. In today's world of constant disruption, internal audit should evolve into a dynamic and future-orientated function.
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