Gartner領(lǐng)導(dǎo)愿景：首席審計執(zhí)行官的三大戰(zhàn)略重點

Leadership

Visionfor2024

Top3StrategicPrioritiesforChiefAuditExecutives

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LeadershipVisionforChiefAuditExecutives(CAEs)in2024

Keyquestionsaddressed:

WhatarethemajortrendsaffectingCAEs?

WhatarethechallengesfacingCAEsintheyearahead?

WhatactionsshouldCAEsandtheirteamstaketosucceed?

Ongoingdisruption,generativeAIandotherdigital

advancements,changingbusinessmodelsanddivergent

stakeholderexpectationsareshapinghowthebest

organizationswillleadauditsuccessin2024.

Inthiscontext,ChiefAuditExecutives'topprioritiesfor

2024shouldbe:

?Howdowedigitalizetheauditfunctiontoimproveefficiency,coverageandquality?

?Howcanauditprovidemorevaluableinsightsaroundcriticaltransformationprojects?

?Howcanwebettermeetstakeholderexpectations?

CAEscanusethisresearchtostayaheadof

majorworkforcetrendsandleadtheirteamstowarda

successfulfuture.

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2

3

Howcanauditprovidemore

valuableinsightsaroundcritical

transformationprojects?

Howcanwebettermeetstakeholderexpectations?

FocusAreasfortheChiefAuditExecutivein2024

3ChallengesRequiringCAELeadership

Digitalizingthe

AuditFunction

Forty-eightpercentofCAEsreportthatauditismissingopportunitiesforefficienciesduetoinsufficientdigitalizationofitsprocesses.a

SupportingCritical

TransformationProjects

Only10%ofCAEsreporttheir

teamsprovidenovel,actionableandmaterialauditinsightsaroundcriticaltransformationprojects.b

MeetingExpanding

StakeholderExpectations

Nearlyhalf(49%)ofCAEssayauditreportsarenotasrelevantand

actionableastheirbusiness

partnersneedthemtobe.c

KeyQuestionsforChiefAuditExecutivesin2024

Howdowedigitalizetheaudit

functiontoimproveefficiency,

coverageandquality?

Source:a2024GartnerAuditKeyPrioritiesandRiskSurvey(n=102);b2023GartnerAuditPanelSurvey(n=116);c2023GartnerAuditKeyPrioritiesandRiskSurvey(n=112)

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BenefitsofAuditTechnology

Fasterproductionofauditinsights

Improvedqualityofinsights

Alignswithorganization’s

digitaladvancementpriorities

Trend:IncreasedAuditTechnologyInvestments

CAEEffortstoDigitalizeAuditandExpectedBenefits

49%ofCAEsplantoincreasespendoninternal

audittechnologyinthenextfiscalyear.a

62%ofCAEsregularlyseektoincorporatenew

technologyintoauditworkflows.b

61%ofCAEsproactivelylookfornewopportunitiestoautomaterepetitivetaskswithininternalaudit.b

Source:aGartnerAuditBudgetandEfficiencyBenchmarkasof15April2023(n=315);b2023GartnerChiefAuditExecutivePersonalEffectivenessSurvey(n=114)

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Challenge:DigitalInvestmentROIRemainsLow

DigitalizationChallengesThatAreImportanttoSolveintheNext12Months

PercentageofCAEsRankinginTop3PrioritiesforRiskAssessmentandAuditPlanningor

TechnologyandDataAnalytics

Ourriskassessmentprocessistoomanual

OuruseofdataanalyticshaslowROIbecauseoflimitedusecases

Auditorskeeprevertingbacktomanualworkapproaches

n=102

Source:2024GartnerAuditKeyPrioritiesandRiskSurvey

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64%

53%

40%

0%

70%

35%

Action:DigitalizetheAuditFunction

ComponentsofaDigitalAuditFunction

Source:Gartner

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Function

Management

Audit

Process

TheDigital

AuditFunction

Ability

Ambition

Optimization+Transformation

Trend:MoreAuditInvolvementinRiskyCriticalTransformationProjects

DriversofaSudden,DramaticSurgein

OrganizationalChange

Abruptbusinessmodelchange.EightypercentofCEOssaytheymustchangetheirbusinessmodelssignificantlyoverthenextthreeyears.a

Evolvingwaysofworking.OntheheelsoftheCOVID-19-drivenpivottoremotework,66%oforganizationsarenowdebutingahybridmodel.b

Persistent,overlappingdisruptions.Persistentinflation,supplychaindisruption,surgingcybercrime,Russian

invasionofUkraine,etc.

Accelerationofongoingdigitaltransformation.

Through2025,75%oforganizationswillacceleratetheirdigitalbusinesstransformationplans.c

Source:a2019GartnerCEOSurvey(n=473);b2022GartnerCultureinaHybridWorldHRLeaderSurvey(n=235);c2022GartnerForecastAnalysis

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PercentageofAuditPlanDevotedtoCritical

TransformationProjects,2020and2023

20%

10%

0%

17%

10%

2020

2023

n=82

Source:2023GartnerAuditClientSurvey

Challenge:Audit’sInsightQualityFallsShort

ProjectLeaders’InsightSatisfaction

PercentageofRespondentsAgreeingAudit

SatisfiedDimensionsofInsightDeliveryinCritical

TransformationProjects

13%

SatisfiedAll

Dimensions

13%

48%

SatisfiedNoDimensions

Satisfied2of3

Dimensions

20%

Satisfied1of3

Dimensions

AuditLeaders’InsightSatisfaction

PercentageofRespondentsWho“Usually”or“Always”SatisfiedDimensionsofAuditInsightDeliveryinCriticalTransformationProjects

10%

SatisfiedAll

Dimensions

15%

Satisfied2of3

Dimensions

37%

SatisfiedNo

Dimensions

39%

Satisfied1of3

Dimensions

n=116criticaltransformationprojectleaders

Source:2023GartnerAuditPanelSurvey

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n=82auditleaders

Source:2023GartnerAuditClientSurvey

Uselight-touch,episodiccheck-insonprojectstatusduringimplementation

(i.e.,viasteeringcommittee)toassesswhethertheprojectplanisontrack.

Characteristicsof

Governance-FocusedApproach

3

1

2

Amplifyandvalidate

visibleenvironmental

signals.

Scaletheimpactof

environment-sensing

acrossprojects.

Environment-SensingImperative

Action:AudittheProjectEnvironment

EnvironmentalFactorstoIncludeinAudit’sGovernanceReviews

Pursueearlyinvolvementforin-depthinitialassessmentofprojectplancompleteness

andfeasibility.

AfterAction

Planning

Implementation

ProjectTimeline

Buildtrusttosurface

deeperenvironmental

issues.

Source:Gartner

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IIAStandards

ExpectCAEstohavestronger

stakeholderrelationshipsandmorematurestrategicplansthat

stakeholderswillevaluatewithmorerigor.

ChiefFinancialOfficers

64%ofCFOswantCAEstohavegreaterriskknowledgetohelptheorganizationprovideatimelyriskresponse.a

Trend:BroadIncreaseinCAEs’Expectations

SampleStakeholderExpectationsofAudit

AuditCommittee

Overhalf(51%)ofauditcommitteemembersareaskingaudittodo

moreworkinnewer,growing

coverageareas(vs.traditional,well-establishedcoverageareas).b

Source:a2022GartnerAnnualChiefFinancialOfficerSurvey(n=110);b2021GartnerAuditCommitteePrioritiesandDemands(n=35)

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Challenge:MeetingIncreasedExpectations

CAEChallengesWithSatisfyingStakeholderExpectations

EffectiveAuditStrategy

40%ofCAEsranked“getting

stakeholdersonboardwith

desiredauditstrategy”asatop3strategicplanningchallenge.a

TimelyRiskKnowledge

ExpandingAuditCoverage

Onlyhalf(51%)ofauditcommitteemembersaresatisfiedwithaudit'scoverageofcybersecurityrisks.b

72%ofCAEsranked“audit’sriskassessmentprocessistooslowrelativetothechangesinthe

business”asatop3risk

assessmentchallenge.a

CAE

Source:a2024GartnerAuditKeyPrioritiesandRiskSurvey(n=102);b2021GartnerAuditCommitteePrioritiesandDemands(n=35)

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RiskOrientation

Constantlyfocusesontherisksanduncertaintiesthatmattermostto

theorganizationandalignsaudit’sworkwiththeorganization

StakeholderManagement

Cultivatesandmaintainsstrongrelationshipswithvariouskey

stakeholdersacrossthe

organization

Action:PrioritizeHigh-ImpactLeadershipActivities

3FocusAreasoftheMostEffectiveCAEs

TeamLeadership

Coachesandguidestheirteams

towardsuccessfuloutcomes,whilelisteningtotheneedsoftheirteam

OrganizationalOutcomesofEffectiveCAEs

LessSurpriseRiskEvents

TimelyRecoveryAfter-RiskEvents

ImprovedCoordinatedRiskResponse

ImprovedBusinessRelationships

MoreRisk-InformedDecisionMaking

Source:2023GartnerChiefAuditExecutivePersonalEffectivenessSurvey(n=114)

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RecommendedGartnerResearch

DigitalizingtheAuditFunction

?TheDigitalAuditFunction:OptimizeProcesses,TransformAssurance

?PrioritizeTechnologyInvestmentstoDriveAuditDigitalization

?ContinuousAuditingandContinuousMonitoringExamplesLibrary

?3PrinciplesforDesigningEffectiveAuditDashboards

?CaseStudy:RightsizedContinuousMonitoringandAuditingDevelopmentProcess

SupportingCriticalTransformationProjects

?Audit’sRoleinSupportingCriticalTransformationProjects

?IgnitionGuidetoProjectAuditing

?AuditattheSpeedofBusiness:EnablingAuditForesight

SatisfyingStakeholderExpectations

?ACAE’sGuidetoInternalStakeholderManagement

?Toolkit:HowCAEsCanFormulateInitialRelationshipStrategiesforKeyStakeholders

?HowCAEsImproveAssurancebyFindingOutWhatMattersMosttoTheirOrganization

?IIA’sProposedInternalAuditStandardsShake-Up—aBriefOverviewforCAEs

?CAEPersonalEffectivenessDiagnostic

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GartnerforAuditLeaders

AddressingYourMission-CriticalPriorities

Gartnerprovidesauditleaderswithobjective,expertadviceandproventoolstoallowthemtoseizetherightopportunitieswithclarityandconfidence.

KeyAreasofCoverageandExpertise:

?AlignedAssurance?DataAnalyticsandAuditTechnology

?CybersecurityandTechnologyAuditing

?AuditDepartmentStrategyandPerformance

?AuditDepartmentStructure,BudgetandResourcing?RiskAssessmentandAuditPlanning

?AuditingESGandESGGovernance

?AuditMethodologyandReporting

?AuditTalentManagement

?RiskTrends

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