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The New and Emerging Roles of Chief Audit Executives in the Era of Disruptive Changes

Today’s constantly changing external and internal environment of companies requires excellent leaders who will anticipate these changes, be proactive and make right decisions at the right time by adjusting its mission, vision and strategy, innovating business methodologies, implementing and applying new digital technologies and investing in talent. In other words, extraordinary leaders need to transform overall business operations to achieve greater long-term success in the era of disruptive changes. In that process, the internal audit function has prominent role in large, diversified and decentralized companies, as well as in the public interest entities, to provide holistic assurance, advice, insight and foresight. As part of a company, the internal audit function is on several ways impacted by modern, uncertain business conditions and changes in company’s business. To achieve mission of internal audit and add value to their stakeholders, chief audit executives have central leading role. Considering that, chief audit executives need to be courageous, agile and innovative leaders of the internal audit functions, competent and objective assurance providers and strategic business partners.

Chief Audit Executive, Competencies, Disruptive and Technological Changes, Internal Audit Function, Roles and Responsibilities

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