The updated IIA Standards include a Technological Resources requirement, noting that the chief audit executive “must strive to ensure that the internal audit function has technology to support the internal audit process.”
Indeed, in this year’s North American Pulse of Internal Audit Survey, CAEs named data analytics as the most important technology skill for the future (92%), with continuous monitoring and automation a close second (74%) and third (71%). However, many functions aren’t there yet — only 28% said they had “high or advanced” levels of data analytics use. At the same time, 4 in 10 CAEs say their functions are using GenAI for internal audit activities, with Millennial CAEs reporting greater usage.
Download your copy of the full 2025 North American Pulse of Internal Audit Survey, sponsored by AuditBoard, for benchmarking insights on:
- CAE responsibilities outside of internal audit and reporting relationships.
- Audit plan focus areas, including how SOX compliance impacts allocation.
- Shifts in work arrangements, budgets, and staffing, including outsourcing trends.
- Top risks and how they ranked, with a comparison between organization types.
