Internal auditors are developing at least a baseline capability in the still-emerging area of data analytics, with most departments using the high-tech tools or at least making plans to do so.
The latest survey by Protiviti of more than 900 internal audit professionals mostly in the United States found 66 percent who said they work in departments that currently use data analytics in the audit process. Of those that said they did not use analytics, three-quarters said their departments plan to utilize data analytics in the audit process in the next year or two.
