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1、Trailblazing digital frontiersKPMG International| KPMG.Make the Difference.Global IT internal audit outlookContentsForeword 03Adapting to a dynamic risk universe 04Can innovation fill the capability gap?09Technology audit maturity 15 2024 Copyright owned by one or more of the KPMG International enti

2、ties.KPMG International entities provide no services to clients.All rights reserved.2Trailblazing digitalfrontiersTechnology audit maturityForewordCan innovation fill the capability gap?Adapting to a dynamic risk universeForewordThis report looks at the current,emerging and future trends impacting I

3、T internal audit the investment plans,delivery models and skills needed to address these trends.Our insights are augmented by key findings from KPMG Internationals global survey,which captures the views of over 200 chief audit executives,audit directors,vice presidents and senior managers representi

4、ng internal audit teams,from a wide range of sectors across 25 different countries.Despite an increasing number of technology audit professionals,there is an urgent need to develop skills to cope with the constant stream of new technological threats,innovate to improve audit quality,and collaborate

5、to access essential capabilities not available in-house.And we discuss internal audits role in enabling swift,safe and ethicaladoption of GenAI as well as using its power toenhance audit performance.Many organizations are currently undergoing transformations,such as the integration with ERP systems,

6、migration to cloud computing and the adoption of AI and automation technologies.The report also explores how internal audit can add significant value,by getting involved at an earlier stage,to provide greater comfort over project and system controls.Further,internal audit teams are rapidly adopting