2024 年領(lǐng)導(dǎo)愿景：首席審計(jì)執(zhí)行官的三大戰(zhàn)略重點(diǎn)-英

LeadershipVision

for

2024Top

3

Strategic

Priorities

forChief

Audit

Executives?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.

Thispresentation,including

allsupporting

materials,isproprietarytoGartner,

Inc.and/oritsaffiliates

andisforthesoleinternaluse

of

theintendedrecipients.

Becausethis

presentation

maycontain

informationthatisconfidential,

proprietary

orotherwiselegallyprotected,itmaynotbefurthercopied,distributed

orpubliclydisplayedwithouttheexpresswrittenpermissionofGartner,

Inc.oritsaffiliates.Leadership

Vision

for

Chief

AuditExecutives

(CAEs)in2024Ongoingdisruption,generative

AI

andother

digitaladvancements,changingbusinessmodelsanddivergentstakeholderexpectationsareshapinghowthe

bestorganizationswill

leadauditsuccess

in2024.Key

questions

addressed:What

arethe

major

trends

affecting

CAEs?Inthiscontext,

Chief

AuditExecutives'topprioritiesfor2024shouldbe:What

arethe

challengesfacingCAEs

intheyearahead??

How

dowedigitalize

the

auditfunctiontoimproveefficiency,

coverageandquality??

How

canaudit

providemore

valuable

insightsaroundcriticaltransformation

projects?What

actionsshouldCAEsandtheir

teams

taketo

succeed??

How

canwebetter

meet

stakeholderexpectations?CAEscan

usethisresearchtostayaheadofmajor

workforcetrends

andleadtheir

teams

towardasuccessful

future.RESTRICTEDDISTRIBUTION2?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Focus

Areas

for

theChief

AuditExecutive

in20243

Challenges

Requiring

CAE

Leadership123Digitalizing

theAudit

FunctionSupporting

CriticalTransformation

ProjectsMeeting

ExpandingStakeholder

ExpectationsForty-eight

percent

of

CAEsreportthat

auditismissingopportunitiesfor

efficienciesduetoinsufficientdigitalizationofitsprocesses.aOnly10%of

CAEsreporttheirteams

providenovel,actionableandmaterial

auditinsightsaroundcriticaltransformation

projects.bNearlyhalf(49%)

of

CAEs

sayauditreports

are

not

asrelevantandactionableastheir

businesspartners

needthem

to

be.cKey

Questions

for

ChiefAudit

Executives

in

2024How

do

we

digitalize

the

auditfunction

to

improve

efficiency,coverage

and

quality?How

can

audit

provide

morevaluable

insights

around

criticaltransformation

projects?How

can

we

better

meetstakeholder

expectations?Source:

a2024

Gartner

Audit

Key

Prioritiesand

RiskSurvey

(n

=102);

b2023

Gartner

Audit

Panel

Survey

(n

=116);

c

2023

Gartner

Audit

KeyPrioritiesand

RiskSurvey

(n=112)RESTRICTEDDISTRIBUTION3?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Tr

end:IncreasedAuditTechnolog

yInvestmentsCAE

Efforts

to

DigitalizeAudit

and

Expected

BenefitsBenefits

ofAudit

Technology49%

of

CAEs

planto

increase

spend

on

internalFasterproductionof

auditinsightsaudit

technology

inthenext

fiscalyear.a62%

of

CAEs

regularlyseekto

incorporate

newImproved

qualityof

insightstechnology

intoauditworkflows.b61%

of

CAEs

proactivelylookfor

new

opportunitiesto

automate

repetitive

tasks

withininternalaudit.bAlignswithorganization’sdigitaladvancementprioritiesSource:

aGartner

Audit

Budget

and

EfficiencyBenchmark

asof

15

April2023

(n=315);

b

2023

Gartner

Chief

Audit

Executive

Personal

Effectiveness

Survey

(n=114)RESTRICTEDDISTRIBUTION4?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Challenge:DigitalInvestment

ROI

Remains

LowDigitalization

Challenges

ThatAre

Important

to

Solve

in

the

Next

12

MonthsPercentageofCAEs

Ranking

in

Top

3Prioritiesfor

Risk

Assessmentand

AuditPlanning

orTechnologyandData

AnalyticsOurrisk

assessment

processistoo

manual64%Ouruse

of

data

analytics

haslowROIbecause

of

limited53%use

casesAuditors

keep

reverting

back

to40%manual

work

approaches0%35%70%n

=102Source:

2024

Gartner

Audit

Key

Prioritiesand

RiskSurveyRESTRICTEDDISTRIBUTION5?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Action:DigitalizetheAudit

FunctionComponents

of

a

DigitalAudit

FunctionFunctionManagementAuditProcessOptimization+TransformationThe

DigitalAudit

FunctionAbilityAmbitionSource:

GartnerRESTRICTEDDISTRIBUTION?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.6Tr

end:More

Audit

Involvement

inRisky

CriticalTransfor

mation

ProjectsDrivers

of

a

Sudden,

Dramatic

Surge

inOrganizational

ChangePercentage

ofAudit

Plan

Devoted

to

CriticalTransformation

Projects,

2020

and

2023Abrupt

business

model

change.

Eighty

percent

ofCEOs

say

they

must

change

their

business

modelssignificantly

over

the

next

three

years.a20%17%Evolving

ways

of

working.

Onthe

heels

ofthe

COVID-19-driven

pivot

to

remote

work,

66%of

organizations

arenow

debuting

ahybrid

model.b10%10%Persistent,

overlapping

disruptions.

Persistent

inflation,supply

chain

disruption,

surging

cybercrime,

Russianinvasion

of

Ukraine,

etc.Acceleration

of

ongoing

digital

transformation.Through

2025,

75%oforganizations

willaccelerate

theirdigital

business

transformation

plans.c0%20202023Source:

a2019

Gartner

CEOSurvey

(n

=473);

b2022

Gartner

Culture

inaHybrid

WorldHRLeader

Survey(n=235);

c

2022

Gartner

Forecast

Analysisn

=82Source:

2023

Gartner

Audit

ClientSurveyRESTRICTEDDISTRIBUTION7?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Challenge:Audit’s

InsightQualityFalls

Shor

tProject

Leaders’

Insight

SatisfactionAudit

Leaders’

Insight

SatisfactionPercentageofRespondents

Agreeing

AuditSatisfiedDimensionsofInsight

DeliveryinCriticalTransformation

ProjectsPercentageofRespondentsWho“Usually”

or

“Always”SatisfiedDimensionsof

AuditInsightDeliveryinCriticalTransformation

Projects13%10%Satisfied

AllDimensionsSatisfied

AllDimensions37%Satisfied

NoDimensions15%13%Satisfied

2of

3DimensionsSatisfied

2of

3Dimensions48%Satisfied

NoDimensions39%20%Satisfied

1of

3DimensionsSatisfied

1of

3Dimensionsn

=116

critical

transformation

project

leadersSource:

2023

Gartner

Audit

Panel

Surveyn

=82

audit

leadersSource:

2023

Gartner

Audit

ClientSurveyRESTRICTEDDISTRIBUTION8?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Action:Audit

theProjectEnvironmentEnvironmental

Factors

to

Include

inAudit’s

Governance

ReviewsPursue

early

involvement

forin-depth

initial

assessment

ofproject

plan

completenessand

feasibility.Uselight-touch,

episodic

check-ins

onproject

status

during

implementation(i.e.,

via

steering

committee)

toassesswhether

the

project

plan

ison

track.Characteristics

ofGovernance-FocusedApproachProject

TimelinePlanning1ImplementationAfter

Action23Amplifyand

validatevisible

environmentalsignals.Buildtrust

to

surfacedeeper

environmentalissues.Scalethe

impact

ofenvironment-sensingacross

projects.Environment-SensingImperativeSource:

GartnerRESTRICTEDDISTRIBUTION9?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Tr

end:Broad

IncreaseinCAEs’

ExpectationsSample

Stakeholder

Expectations

ofAuditIIAStandardsChief

Financial

OfficersAudit

CommitteeExpectCAEstohavestrongerstakeholderrelationshipsandmoremature

strategic

plans

thatstakeholders

will

evaluate

withmore

rigor.64%of

CFOswantCAEstohavegreater

riskknowledge

tohelptheorganizationprovidea

timely

riskresponse.aOverhalf(51%)

of

auditcommitteemembers

areaskingauditto

domore

work

in

newer,

growingcoverage

areas

(vs.traditional,well-established

coverageareas).bSource:

a

2022

Gartner

Annual

Chief

Financial

Officer

Survey

(n

=110);

b

2021

Gartner

Audit

Committee

Prioritiesand

Demands

(n=35)RESTRICTEDDISTRIBUTION10

?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Challenge:

Meeting

IncreasedExpectationsCAE

Challenges

With

Satisfying

Stakeholder

ExpectationsEffectiveAudit

StrategyTimely

Risk

KnowledgeExpanding

Audit

Coverage40%

of

CAEs

ranked“gettingstakeholders

on

board

withdesired

audit

strategy”

asatop

3strategicplanningchallenge.a72%

of

CAEs

ranked“audit’s

riskassessment

process

is

too

slowrelative

to

the

changes

in

thebusiness”

asatop

3riskOnly

half

(51%)

of

auditcommitteemembers

aresatisfiedwith

audit'scoverage

of

cybersecurity

risks.bassessmentchallenge.aCAESource:

a2024

Gartner

Audit

Key

Prioritiesand

RiskSurvey

(n

=102);

b

2021

Gartner

Audit

Committee

Prioritiesand

Demands

(n=35)RESTRICTEDDISTRIBUTION11

?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Action:

Prioritize

High-Impact

Leadership

Activities3

Focus

Areas

of

the

Most

Effective

CAEsRisk

OrientationStakeholder

ManagementTeam

LeadershipConstantlyfocusesonthe

risksanduncertaintiesthat

matter

most

tothe

organizationandalignsaudit’sworkwiththe

organizationCultivatesandmaintainsstrongrelationshipswithvariouskeystakeholdersacrosstheorganizationCoachesandguidestheir

teamstowardsuccessful

outcomes,

whilelisteningto

the

needsof

theirteamOrganizational

Outcomes

of

Effective

CAEsLessSurpriseRisk

EventsTimely

RecoveryAfter-RiskEventsImproved

CoordinatedRisk

ResponseImproved

BusinessRelationshipsMore

Risk-InformedDecision

MakingSource:

2023

Gartner

Chief

Audit

Executive

Personal

Effectiveness

Survey

(n=114)RESTRICTEDDISTRIBUTION12

?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Recommended

Gar

tnerResearchDigitalizing

the

Audit

Function?

The

Digital

Audit

Function:

Optimize

Processes,Transform

Assurance?

Prioritize

Technology

Investments

to

Drive

Audit

Digitalization?

Continuous

Auditing

and

Continuous

Monitoring

Examples

Library?

3

Principles

for

Designing

Effective

Audit

Dashboards?

Case

Study:

Rightsized

Continuous

Monitoring

and

Auditing

Development

ProcessSupporting

Critical

Transformation

Projects?

Audit’s

Role

in

Supporting

CriticalTransformation

Projects?

Ignition

Guide

to

Project

Auditing?

Audit

at

the

Speed

of

Business:

Enabling

Audit

ForesightSatisfying

Stakeholder

Expectations?

A

CAE’s

Guide

to

Internal

Stakeholder

Management?

Toolkit:

How

CAEs

Can

Formulate

Initial

Relationship

Strategies

for

Key

Stakeholders?

How

CAEs

Improve

Assurance

by

Finding

Out

What

Matters

Most

to

Their

Organization?

IIA’s

Proposed

Internal

Audit

Standards

Shake-Up

—

a

Brief

Overview

for

CAEs?

CAE

Personal

Effectiveness

DiagnosticNote:

Some

resources

maynot

be

available

aspart

of

your

Gartner

subscription.

Forinformation,

please

contact

your

Gartner

representativeRESTRICTEDDISTRIBUTION13

?2023Gartner,

Inc.and/oritsaffiliates.

Allrightsreserved.Gar

tnerfor

AuditLeadersAddressingYour

Mission-Critical

PrioritiesGartner

providesauditleaderswithobjective,expert

adviceandproventoolstoallowthem

toseizethe

right

opportunitieswithclarityandconfidence.Key

Areas

of

Coverage

and

Expertise:?

Aligned

Assurance?

Data

Analyticsand

Audit

Technology?

Cybersecurity

and

Technology

Auditing?

Risk

Assessmentand

AuditPlanning?

AuditingESGandESGGovernance?

Risk

Trends?

AuditDepartment

Strategy

andPerformance?

AuditDepartment

Structure,

BudgetandResourcing?

AuditMethodology

andReporting?

Audit

Talent

ManagementContinue

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content.RESTRICTEDDISTRIBUTION14

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organization

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