Many senior audit leaders and their teams are still in the early stages of, or have not yet begun, implementing next-generation tools and strategies into their internal audits, according to a new survey.

Global consulting firm Protiviti this month released its 2021 Next-Generation Internal Audit Survey. The survey polled nearly 900 global professionals in the first quarter of 2021, including chief audit executives (CAEs) and internal audit managers and directors.

Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer....