TFL Vsebine / Revija SIR*IUS

Thoughts on Internal Audit in 2031: A Survey among Slovenian Internal Auditors

Kakšna bo prihodnost notranjega revidiranja ? Kakšno bo notranje revidiranje leta 2031? O tem še danes ni nič zapisanega. V raziskavi smo zbrali nekaj misli o tem, kako vidimo prihodnost notranjega revidiranja. Zbrali smo misli različnih avtorjev in notranjih revizorjev v Sloveniji. Leta 2031 bo notranje revidiranje pomembno drugačno kot danes, morda bo 30 % časa današnjih nalog opravila informacijska tehnologija. Po letu 2030 bodo računalniki milijonkrat močnejši, uporabljali bomo nevromorfne čipe za posnemaje delovanja človeških možganov, zato bomo imeli vpogled v in vpliv na to, kaj si mislijo zaposleni. Taka informacijska tehnologija je milijardokrat učinkovitejša od trenutne računalniške tehnologije. Industrija 4.0, roboti, Blockchain, kriptovalute, pametne pogodbe in druge tehnološke novosti prinašajo nova tveganja, ki bodo predmet presoje notranjih revizorjev. Notranje revidiranje bo potekalo povsod, nenehno in nepretrgano, zato ne bodo več potrebni načrti, ta čas bo namenjen za poglobljene razgovore in opravljanje posebnih nalog za stranke. Življenje bo drugačno in notranje revidiranje tudi. Zanimivo bo videti, kaj bo postal prihajajoč oblak, in upati, da ne prihaja vijolični dež.

What will be the future of internal auditing? What will the internal audit of 2031 look like? Nothing is written about it today. In our research, we gathered some thoughts how we see the future of internal auditing. We gathered the thoughts of various authors and internal auditors in Slovenia. In 2031, internal auditing will be significantly different than it is today, so it’s possible that 30 % of today's tasks of internal auditor then could be accomplished by information technology itself. After 2030, computers will be a million times more powerful, we will use neuromorphic chips to mimic human brain function, so we will have an insight and influence into what employees are thinking. Such information technology is billions of times more efficient than the current IT. Industry 4.0, robots, Blockchain, cryptocurrencies, smart contracts and other technological innovations bring new risks that will be subject to internal auditors' judgment. Internal auditing will take place everywhere, continually and continuously, so plans will no longer be needed, and this time will be devoted to in-depth interviews and to client special needs services. Life will be different and internal auditing also. It is useful to see what the coming cloud will become and hope that no purple rain is coming.