In November 2020, the Internal Audit Foundation, in collaboration with AuditBoard, conducted a survey to understand how internal audit leveraged technology to respond to the year’s challenging and fast-changing conditions, in addition to examining how technology was used prior to the pandemic. The survey was designed to gather data and provide answers to three key questions:
- Did audit functions’ use of technology accelerate, decelerate, or stay the same during the business disruption of 2020?
- How has the use of technology helped internal audit functions explore and adapt to the changing conditions?
- What have been the most effective technologies used?