The future of internal auditing: how technology is shaping the profession

This thesis explores the integration of technology into internal auditing methods to enhance effectiveness and efficiency. The first chapter provides an overview of internal auditing, including its origins, objectives, and theoretical frameworks. Emphasis is placed on maintaining independence, corporate governance, and risk management. The second chapter focuses on planning and daily operations, detailing the steps involved in the audit process and generating reports for improvement. The core of the thesis lies in the third chapter, which highlights the impact of technology, such as Data Analytics, Automation, Process Mining, and Artificial Intelligence. These technologies aim to simplify tasks and enable continuous auditing and monitoring. A vertical passage will be made in the fourth chapter with reference to current regulations in technological issues.